Digitalization of tax administration and its impact on corporate ESG performance
Benlu Hai, Hongyan Shi, Tianyu Piao, Zhaoheng Dou
| Year of publication: |
2024
|
|---|---|
| Authors: | Hai, Benlu ; Shi, Hongyan ; Piao, Tianyu ; Dou, Zhaoheng |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 68.2024, Art.-No. 105791, p. 1-9
|
| Subject: | Difference-in-differences model | ESG | Information environment | Tax administration digitalization | Tax disclosure | Finanzverwaltung | Fiscal administration | Digitalisierung | Digitization | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.105791 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015063259