Tax enforcement and corporate financial irregularities: Evidence from China
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DOI: 10.1016/j.irfa.2023.102697
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- Liu, Lihua & Weng, Danyan & Zhang, Qin, 2023. "Unintended consequences of tax enforcement on corporate innovation: Evidence from a natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1292-1309.
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More about this item
Keywords
Tax enforcement; Corporate financial irregularities; Information disclosure; Effective supervision; China;All these keywords.
JEL classification:
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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