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Does big data tax governance alleviate maturity mismatch in corporate investment and financing

Author

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  • Niu, Qian
  • Ou, Qiuyuan
  • Kang, Fengli

Abstract

The maturity mismatch between corporate investment and financing is an urgent issue. This study uses data of Chinese A-share listed firms from 2009 to 2021 to examine whether local big data tax governance can address this mismatch. Furthermore, it investigates corporate tax compliance to understand how big data tax governance affects this mismatch. Results show that big data tax governance intensifies firms’ investment and financing mismatch by improving corporate tax compliance.

Suggested Citation

  • Niu, Qian & Ou, Qiuyuan & Kang, Fengli, 2025. "Does big data tax governance alleviate maturity mismatch in corporate investment and financing," Finance Research Letters, Elsevier, vol. 79(C).
    • Handle: RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005112
    DOI: 10.1016/j.frl.2025.107248
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