Li, Xinwu; Ling, Zixi; Li, Zhe; Zhu, Liyi - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-17
the relationship between big data tax administration and corporate bank credit in emerging markets. Our results show that … administration improves the quality of corporate information disclosure, facilitating access to bank credit loans. We find that big …