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The Impact of Digitization of Tax Collection and Administration on Earnings Management of Companies

Year: 2024

Type: article

Abstract: In recent years, the rapid development of information technology has promoted the reform of China's tax model to standardization and informatization. Based on the basic perspective of information asymmetry, this paper constructs a difference-in-differences model with the Golden Tax Project Phase III which has been put into practice as the policy background and A-share listed companies as samples to empirically test the impact of digitization of tax collection and administration on the degree of real earnings management of enterprises. The results show that the construction of the Golden Tax Project Phase III has a significant inhibitory effect on real earnings management. And corporate tax avoidance plays an intermediary effect.

Source: Frontiers in Business Economics and Management

DOI: 10.54097/8dkxeb04

Author: Jiawen Zhang

Institution: Zhejiang University of Finance and Economics

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4405747634

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