Can analyst coverage reduce corporate tax avoidance? Evidence from China

Xiaofei Shi; Yuanhao Shen; Yuanfang Wang; Jinlong Han

PLOS One · 2025-06-11
Research article · Version of record · CC BY 4.0 · 6,745 words

Original source: Volume 20 · Issue 6 · e0321130

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Title: Can analyst coverage reduce corporate tax avoidance? Evidence from China
Authors / creators: Xiaofei Shi; Yuanhao Shen; Yuanfang Wang; Jinlong Han
Source: Complete manuscript edition 2026-11-05
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Original authors / creators: Xiaofei Shi; Yuanhao Shen; Yuanfang Wang; Jinlong Han
Original publication: PLOS One · Public Library of Science · 2025-06-11
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doi:10.1371/journal.pone.0321130
License & retained notices: CC BY 4.0
© 2025 Shi et al
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https://creativecommons.org/licenses/by/4.0/This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Article-specific license URL: https://creativecommons.org/licenses/by/4.0/
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Evidence limits: Adjacent research, not a directly sampled family-office study. Applicability to a family office requires separate assessment. We regress the explanatory variables (Analyst) with a one-period lag to eliminate the possible reverse causality between analyst coverage and corporate tax avoidance. From the regression results of columns (3) and (4) in Table 6, there is still a significant negative correlation between analyst coverage and corporate tax avoidance at the 1% level.
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