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    <responseDate>2026-10-14T20:27:59Z</responseDate>
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            <header>
                <identifier>oai:data.mendeley.com/gmn2hbsym7.1</identifier>
                <datestamp>2020-05-25T15:56:04Z</datestamp>
            </header>
            <metadata><oai_dc:dc xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <dc:creator>Chen, Wanyi</dc:creator>
    <dc:title> financial derivatives, tax avoidance  and tax regulations in China</dc:title>
    <dc:publisher>Mendeley Data</dc:publisher>
    <dc:description>This data is collected all information of financial derivatives, tax avoidance  and tax regulations in China.
The main financial data comes from the CSMAR and WIND database. The use of financial derivatives of listed companies is obtained from the financial report through Python software collection. All the A-share listed companies of Shanghai and Shenzhen Stock Exchange from 2008 to 2016 were selected as initial samples</dc:description>
    <dc:subject>Accounting</dc:subject>
    <dc:subject>Finance</dc:subject>
    <dc:subject>Taxation</dc:subject>
    <dc:type>Dataset</dc:type>
    <dc:identifier>doi:10.17632/gmn2hbsym7.1</dc:identifier>
    <dc:identifier>oai:data.mendeley.com/gmn2hbsym7.1</dc:identifier>
    <dc:rights>Creative Commons Attribution 4.0 International</dc:rights>
    <dc:rights>http://creativecommons.org/licenses/by/4.0</dc:rights>
    <dc:relation>https://data.mendeley.com/datasets/gmn2hbsym7</dc:relation>
    <dc:date>2020-05-25T15:56:04Z</dc:date>
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