关键高管“参政议政”能否降低民营上市公司的实际税率?
ive tax rates and the “industrial policy” hypothesis: evidence from Malaysia ［J］. Journal of International Accounting, Auditing and Taxation, 2003, 12（1）: 45-62.
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［4］ Fan J. P. H., Wong T. J. and Zhang T. Politically connected CEOs, corporate governance, and Po
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