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Does digital tax enforcement drive corporate digitalization? Evidence from the Golden Tax Project III in China: A pre-registered report

Year: 2024

Type: article

Source: Pacific-Basin Finance Journal

DOI: 10.1016/j.pacfin.2023.102242

Authors: Lifang Chen, Ruzhen He

Institution: Xiamen National Accounting Institute

Language: English

Topic: Digital Economy and Transformation

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth

Open Access status: closed

OpenAlex ID: W4390501976

FWCI: 14.2

Cites: 20

Cited by: 42

Related to: 10