Jiang, Qi; Chen, Yanli; Sun, Tianjun - In: China journal of accounting research : CJAR 16 (2023) 2, pp. 1-40
With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus' operation of government social media, the lower the degree of local enterprises'...