Tang, Xiaojian; Du, Dongying; Xie, Lina; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502
reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi …-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax … implementation of tax-penalty benchmarks means that the standardisation of tax enforcement can improve corporate financial reporting …
