Tax authority monitoring and corporate information disclosure quality in China
Yongwei Ye, Lin Zeng, Yunqing Tao, Feng Yun
| Year of publication: |
2023
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|---|---|
| Authors: | Ye, Yongwei ; Zeng, Lin ; Tao, Yunqing ; Yun, Feng |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 90.2023, p. 1-12
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| Subject: | Corporate information disclosure quality | Public enforcement | Tax authority monitoring | Tax compliance | China | Unternehmenspublizität | Corporate disclosure | Steuermoral | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2023.102872 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014469209