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Digitalization of tax administration and corporate performance: Evidence from China
16 references·1 citing·39 second hop
Digitalization of tax administration and corporate performance: Evidence from China (2023)Digitalization of tax administration and …Administrative Burden: Learning, Psychological, and Compliance Costs in Citizen-State Interactions (2014)Administrative Burden: Learni…Soap Operas and Fertility: Evidence from Brazil (2012)Soap Operas and Fertility: Ev…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)The Colors of Investors' Mone…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …China share issue privatization: the extent of its success (2003)China share issue privatizati…Taxes, Financing Decisions, and Firm Value (1998)Taxes, Financing Decisions, a…Internal Capital Markets and the Competition for Corporate Resources (1997)Internal Capital Markets and …Financial Distress and Corporate Performance (1994)Financial Distress and Corpor…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China (2024)Like adding oil to the fire o…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)A review of tax research (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law and Finance (1998)Finance and Growth: Theory and Evidence (2004)The Economic Consequences of Legal Origins (2008)The law and economics of self-dealing (2008)Errors in Estimating Accruals: Implications for Empirical Research (2002)Long-Run Corporate Tax Avoidance (2008)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Do institutional investors drive corporate social responsibility? International evidence (2018)The Importance of Climate Risks for Institutional Investors (2019)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2007The Colors of Investors' Money: The Role of Institutional Investors Around the World2,025 cited
  • 1997Internal Capital Markets and the Competition for Corporate Resources1,779 cited
  • 1994Financial Distress and Corporate Performance1,660 cited
  • 2012Soap Operas and Fertility: Evidence from Brazil1,453 cited
  • 1998Taxes, Financing Decisions, and Firm Value1,037 cited
  • 2014Administrative Burden: Learning, Psychological, and Compliance Costs in Citizen-State Interactions

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1,020 cited
  • 2003China share issue privatization: the extent of its success961 cited
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    • 2024Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China16 cited