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Same Tag Articles
【With the same tag:【Golden Tax-III】 Found 3 articles】
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SPECIAL TOPIC
| F270
Digital Tax Enforcement and R&D Manipulation: A Quasi-natural Experiment Based on the “
Golden Tax-III
” Project
Zhang Yuming
,
Liu Han
,
Li Shuang
, et al
The application of digital technology has a profound impact on government regulation and the business behavior of enterprises. Frontier researches have focused on the effect of digital tax...
First published at: Aug 20, 2023
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(696.8 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230226.203
Foreign Economics & Management
, Vol. 45, Issue 08
, pp. 3 - 16
CORPORATE FINANCE
| F270
The Impact of “
Golden Tax-III
” Tax Collection and Management on the Audit Fees of Listed Companies
Li Zengfu
,
Zhu Jin
Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, ther...
First published at: Jan 20, 2022
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(711.5 KB) |
ESI
doi:
10.16538/j.cnki.fem.20210724.202
Foreign Economics & Management
, Vol. 44, Issue 01
, pp. 105 - 118
| F275;F812.42
Intelligent Supervision and Earnings Management Choice:A Natural Experiment Based on
Golden Tax-III
Zhu Kai
,
Pan Shuxin
,
Hu Mengmeng
This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...
First published at: Oct 03, 2021
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(1223.2 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20210716.101
Journal of Finance and Economics
, Vol. 47, Issue 10
, pp. 140 - 155
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