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Tax enforcement and corporate financial irregularities: Evidence from China · Study

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ArticleTax enforcement and corporate financial irregularities: Evidence from China

Chen Feng2023

Article2023

Tax enforcement and corporate financial irregularities: Evidence from China

Chen Feng · Yongwei Ye · Caiquan Bai

51 citations·0/0 files stored·International Review of Financial Analysis

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Taxation and Compliance Studies Auditing, Earnings Management, Governance Corporate Taxation and Avoidance

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2003Earnings management and investor protection: an international comparison 1972Income tax evasion: a theoretical analysis 2004Political turnover and economic performance: the incentive role of personnel control in China 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2009Salience and Taxation: Theory and Evidence 2003Financial accounting information, organizational complexity and corporate governance systems 2007Theft and taxes☆

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Year2023

Typearticle

Published2023-05-25

VenueInternational Review of Financial Analysis

ISSN-L1057-5219

Languageen

Citations51

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/j.irfa.2023.102697

openalex_workW4378189104

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