Tax Monitoring and Corporate Information Disclosure Quality
Exploiting the enforcement of the “Golden Tax-III” project in China as an exogenous variation in the tax monitoring faced by firms, this paper studies the effect of tax enforcement on corporate information disclosure quality. Our difference-in-differences estimates show that, an increase in tax monitoring improves corporate information disclosure quality. This effect is more pronounced in firms with poor external supervision, firms located in non-eastern areas and in areas with lower fiscal pressure. Mechanism tests show that tax monitoring influences information disclosure quality through tax compliance channels
Year of publication: |
[2022]
|
---|---|
Authors: | Zeng, Lin ; Ye, Yongwei ; Yunqing, Tao ; Yun, Feng |
Publisher: |
[S.l.] : SSRN |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Tax authority monitoring and corporate information disclosure quality in China
Ye, Yongwei, (2023)
-
Investor-enterprise interactions and shadow banking of non-financial enterprises in China
Liu, Huan, (2023)
-
Curse or blessing : national industrial investment fund and corporate R&D in China
Shao, Chuanlin, (2023)
- More ...