Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China-Reference-Cited by-同舟云学术

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Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China

Published:2024-10 Issue: Volume:72 Page:102526
ISSN:0275-5319
Container-title:Research in International Business and Finance
language:en
Short-container-title:Research in International Business and Finance

Author:

Guo Xingfang,Wei Tao,Wang Aiping,Hu Haifeng

Funder

Beijing Innovation Center for Engineering Science and Advanced Technology, Peking University

National Natural Science Foundation of China-Shandong Joint Fund for Marine Science Research Centers

Publisher

Elsevier BV

Reference56 articles.

1. FinTech and household finance: a review of the empirical literature;Agarwal;China Financ. Rev. Int.,2020

2. How does internal control regulation affect financial reporting?;Altamuro;J. Account. Econ.,2010

3. Tax avoidance and the implications of weak internal controls;Bauer;Contemp. Account. Res.,2016

4. Fintech, regulatory arbitrage, and the rise of shadow banks;Buchak;J. Financ. Econ.,2018

5. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy;Chan;J. Account. Econ.,2010

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