Tang, Xiaojian; Du, Dongying; Xie, Lina; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502
-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax … standardisation and corporate financial reporting quality compared with the ex-ante period. Moreover, this positive relationship is … implementation of tax-penalty benchmarks means that the standardisation of tax enforcement can improve corporate financial reporting …