The spillover effect of tax system improvement: the evidence from accounting information quality
This paper examines whether improvements in a firm’s tax system impose positive spillover effects on its accounting system and accounting information quality. Using China’s 2014 Tax-paying Credit Rating system, we find that A-rated firms exhibit lower discretionary accruals and improved accounting q...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-10-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2520987 |
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