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Digitalization of tax administration and its impact on corporate ESG performance
16 references·2 citing·54 second hopsampled
Digitalization of tax administration and its impact on corporate ESG performance (2024)Digitalization of tax administration and …How does ESG constrain corporate earnings management? Evidence from China (2024)How does ESG constrain corpor…Does ESG performance affect corporate tax avoidance? Evidence from China (2024)Does ESG performance affect c…Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market (2023)Unveiling the Connection amon…Investor attention and corporate ESG performance (2023)Investor attention and corpor…ESG rating disagreement and stock returns: Evidence from China (2023)ESG rating disagreement and s…Equity incentives and ESG performance: Evidence from China (2023)Equity incentives and ESG per…Enterprises’ globalization and ESG performance (2023)Enterprises’ globalization an…Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies (2023)Does corporate digital transf…Digital transformation and manufacturing companies’ ESG responsibility performance (2023)Digital transformation and ma…Corporate governance, information disclosure and investment - Cash flow sensitivity (2023)Corporate governance, informa…Corporate financialization, internal control and financial fraud (2023)Corporate financialization, i…ESG controversies and governance: Evidence from the banking industry (2022)ESG controversies and governa…Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective (2022)Does tax avoidance increase o…Digital finance and corporate ESG (2022)Digital finance and corporate…Corporate executives’ incentives and ESG performance (2022)Corporate executives’ incenti…Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country (2019)Do firms using real earnings …Tax digitization and earnings management (2025)Tax digitization and earnings…Policy Framework to Improve MSME Competitiveness and Financial Performance with Indonesia’s Asta Cita Vision Goals (2025)Policy Framework to Improve M…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings management and investor protection: an international comparison (2003)Aggregate Confusion: The Divergence of ESG Ratings (2019)Government as major customer: The effects of government procurement on corporate environmental, social, and governance performance (2023)Determinants of environmental social and governance (ESG) performance: A systematic literature review (2024)Environmental, Social, and Governance-Based Artificial Intelligence Governance: Digitalizing Firms’ Leadership and Human Resources Management (2024)Another look at the instrumental variable estimation of error-components models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)The impact of board characteristics on environmentally friendly production: A cross country study in Asia and Europe (2023)ESG controversies and profitability in the European banking sector (2024)ESG disclosures, green innovation, and greenwashing: All for sustainable development? (2024)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)The impact of digital finance on household consumption: Evidence from China (2019)Fintech, financial constraints and innovation: Evidence from China (2022)Digital finance and corporate ESG performance: Empirical evidence from listed companies in China (2023)Digitalization transformation and ESG performance: Evidence from China (2023)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)The impact of environmental, social, and governance (ESG) rating disparities on corporate risk: The mediating role of financing constraints (2024)Decoding greenwashing practices toward sustainability: The synergistic influence of governance structure and policy-derive rhetorical strategies (2025)The impact of ESG performances on analyst report readability: Evidence from China (2025)Information technology-enabled dynamic capabilities and their indirect effect on competitive performance: Findings from PLS-SEM and fsQCA (2016)Corporate ESG rating divergence and excess stock returns (2023)Digital transformation and low-carbon technology innovation in manufacturing firms: The mediating role of dynamic capabilities (2023)Digital transformation and manufacturing company competitiveness (2023)Does digital transformation improve the firm’s performance? From the perspective of digitalization paradox and managerial myopia (2023)The impact of ESG responsibility performance on corporate resilience (2024)Does carbon control policy risk affect corporate ESG performance? (2022)Impact of ESG performance on firm value and profitability (2022)Sustainable behaviors and firm performance: The role of financial constraints’ alleviation (2022)Executive green cognition and corporate ESG performance (2024)Supply chain resilience, ESG performance, and corporate growth (2024)The impact of green finance on sustainable development: an investigation into national ESG performance (2025)Corporate Governance and Equity Prices (2003)Investor Sentiment and the Cross‐Section of Stock Returns (2006)ESG rating disagreement and analyst forecast quality (2024)ESG rating disagreement and corporate green innovation bubbles: Evidence from Chinese A-share listed firms (2024)ESG scores and debt costs: Exploring indebtedness, agency costs, and financial system impact (2024)Limited attention, information disclosure, and financial reporting (2003)All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors (2007)Investor Inattention and Friday Earnings Announcements (2009)Corporate ESG performance and human capital investment efficiency (2024)Investor attention and ESG performance: Lessons from China's manufacturing industry (2024)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Illusion and well-being: A social psychological perspective on mental health. (1988)Digital technology innovation and corporate environmental, social, and governance performance: Evidence from a sample of listed firms in China (2024)How does green manufacturing enhance corporate ESG performance? — Empirical evidence from machine learning and text analysis (2024)ESG‐Firm Performance Nexus: Evidence From an Emerging Economy (2025)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)Sustainable investing in equilibrium (2020)ESG and customer stability: a perspective based on external and internal supervision and reputation mechanisms (2024)Supply chain digitalization and corporate ESG performance (2024)
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References

  • 2022Digital finance and corporate ESG401 cited
  • 2023Digital transformation and manufacturing companies’ ESG responsibility performance210 cited
  • 2023ESG rating disagreement and stock returns: Evidence from China167 cited
  • 2022ESG controversies and governance: Evidence from the banking industry142 cited
  • 2023Investor attention and corporate ESG performance123 cited
  • 2022Corporate executives’ incentives and ESG performance121 cited
  • 2023Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market89 cited
  • 2024Does ESG performance affect corporate tax avoidance? Evidence from China81 cited
  • 2024How does ESG constrain corporate earnings management? Evidence from China79 cited
  • 2023Enterprises’ globalization and ESG performance67 cited
  • 2023Equity incentives and ESG performance: Evidence from China64 cited
  • 2019Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country58 cited
  • 2023Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies50 cited
  • 2023Corporate financialization, internal control and financial fraud46 cited

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2022
Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective
30 cited
  • 2023Corporate governance, information disclosure and investment - Cash flow sensitivity30 cited
  • Cited by

    • 2025Tax digitization and earnings management13 cited
    • 2025Policy Framework to Improve MSME Competitiveness and Financial Performance with Indonesia’s Asta Cita Vision Goals7 cited