Standardization of Tax Collection and Management and Enterprise Earnings Management——Quasi Natural Experiments Based on Tax Administrative Penalty Discretion Benchmark
Standardization of Tax Collection and Management and Enterprise Earnings Management——Quasi Natural Experiments Based on Tax Administrative Penalty Discretion Benchmark
This article uses data from A-share listed companies in China from 2013 to 2022 as a sample to explore the relationship between the standardization of tax collection and management and corporate earnings management.The research results indicate that the implementation of tax administrative penalty discretion standards in various regions significantly reduces the level of earn-ings management in enterprises,and further finds that this phenomenon is more pronounced in enterprises with non-state-owned property rights and weak internal controls.
关键词
税收征管/盈余管理/税务行政处罚裁量基准/准自然实验/多时点双重差分法
Key words
tax collection and management/earnings management/discretionary standards for tax administrative penalties/quasi natural experiments/multi time point double difference method
万方数据