Tax enforcement and investment efficiency–Based on the China's “VAT reform”-Reference-Cited by-同舟云学术

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Tax enforcement and investment efficiency–Based on the China's “VAT reform”

Published:2023-12 Issue: Volume:58 Page:104605
ISSN:1544-6123
Container-title:Finance Research Letters
language:en
Short-container-title:Finance Research Letters

Author:

Zheng Tianyu,Lin Shuping,Chen Mingqin^ORCID

Publisher

Elsevier BV

Subject

Finance

Reference42 articles.

1. Accounting quality and firm-level capital investment[J];Biddle;Account. Rev.,2006

2. How does financial reporting quality relate to investment efficiency?[J];Biddle;J Account Econ,2009

3. Governance effect of state-owned holding and institutional investors: from the perspective of earnings management [J];Bo;Econ. Res.,2009

4. IRS attention[J];Bozanic;J Account Res,2017

5. Financial accounting information and corporate governance.[J];Bushman;J. Account. Econ.,2001

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