Empirical Study on the Differences in Accounting and Taxation and the Validity of Accounting Information in Enterprises from the Perspective of Institutional Shareholding
Enterprise accounting information is an important basis for information users such as creditors,investors,and enterprise managers to make decisions.The effectiveness of information has a direct impact on the correctness of decisions made by all relevant parties.Based on this,this paper takes enterprises listed on the main board of Shenzhen Stock Exchange from 2010 to 2022 as research samples to empirically analyze the relationship among tax difference,institutional shareholding and the effectiveness of corporate accounting information.Through empirical analysis,the following results can be drawn:the larger the tax difference,the weaker the effectiveness of corporate accounting information,the larger the proportion of institutional shareholding,the stronger the effectiveness of corporate accounting information.Institutional shareholding can significantly weaken the impact of tax difference on the effectiveness of corporate accounting information.
differences in accounting and taxationenterprise accounting information validityinstitutional shareholding
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