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Fig 1.

Logical framework.

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Table 1.

Variable definitions.

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Table 1 Expand

Table 2.

Summary statistics.

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Table 3.

Analysis of correlation coefficients among main variables.

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Table 4.

Analyst coverage and Corporate Tax Avoidance.

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Table 5.

Impact path test.

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Table 6.

Robustness test results.

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Table 7.

Endogenous test results (2SLS).

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Table 8.

Further regression results (1).

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Table 9.

Further regression results (2).

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