Does the standardisation of tax enforcement improve corporate financial reporting quality?
Year of publication: |
2022
|
---|---|
Authors: | Tang, Xiaojian ; Du, Dongying ; Xie, Lina ; Lin, Bin |
Published in: |
China journal of accounting studies. - London [u.a.] : Routledge, Taylor & Francis Group, ISSN 2169-7213, ZDB-ID 2714809-9. - Vol. 10.2022, 4, p. 481-502
|
Subject: | Tax-penalty discretionary benchmarks | tax enforcement | standardisation | financial reporting quality | quasi-natural experiment | Standardisierung | Standardization | Steuervermeidung | Tax avoidance | Benchmarking | Jahresabschluss | Financial statement | Besteuerungsverfahren | Taxation procedure | Qualitätsmanagement | Quality management | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting |
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