Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China

Citations

Cited by:

1. Ma, Chunguang & Feng, Shunfei & Huang, Wenhui & Chen, Aoyun, 2025. "Political corruption and corporate tax avoidance: A quasi-natural experiment," International Review of Financial Analysis, Elsevier, vol. 99(C).
2. Wang, Peipei & Wang, Hongli, 2025. "Can digital financial development improve the accuracy of corporate earnings forecasts," Finance Research Letters, Elsevier, vol. 75(C).
3. Li, Fan, 2025. "Pledge of controlling shareholder's equity, digital transformation, and green innovation," Finance Research Letters, Elsevier, vol. 76(C).
4. Huang, Xiaodong & Zhao, Jiayi & Hu, Boqiang & Zhu, Chenzhi, 2025. "Analysis of changes in corporate external guarantee behavior and the role of governance factors under economic policy uncertainty," International Review of Financial Analysis, Elsevier, vol. 97(C).
5. Liu, Yuanyuan & Liu, Qianqian & Wei, Yanqiu, 2025. "Digital finance, internal control, and audit quality," Finance Research Letters, Elsevier, vol. 76(C).
6. Wu, Guanzheng & Li, Yang, 2025. "Tax-related information regulatory capacity and accounting information quality," International Review of Financial Analysis, Elsevier, vol. 99(C).
7. Xie, Jiayue & Wang, Shengnan & Chen, Lu & Liu, Yan, 2025. "Digital finance, managerial ability, and corporate financing costs," Finance Research Letters, Elsevier, vol. 78(C).
8. Zheng, Sufang & Huang, Siming & Deng, Xu, 2025. "Digital inclusive finance and local government debt: Examining the mechanism of impact on high-quality rural development from a macroeconomic perspective," International Review of Financial Analysis, Elsevier, vol. 102(C).
9. Cheng, Xuanmei & Du, Anna Min & Yan, Chengnuo & Goodell, John W., 2025. "Internal business process governance and external regulation: How does AI technology empower financial performance?," International Review of Financial Analysis, Elsevier, vol. 99(C).
10. Zhang, Jian & Wang, Ningzhi & Wu, Wenruo & Zhu, Xinyu, 2025. "Tax information and corporate environmental investment," International Review of Financial Analysis, Elsevier, vol. 97(C).
11. Wang, Yao & Wu, Xuenan & Lin, Boqiang, 2025. "Empowering green households: How does digital finance influence household carbon footprints?," Research in International Business and Finance, Elsevier, vol. 76(C).
12. Xing, Manjiang & Gong, Chi & Moon, Gyu-Hyen & Ge, Xiaohong, 2025. "Digital economy, dual innovation capability and enterprise labor productivity," International Review of Financial Analysis, Elsevier, vol. 101(C).
13. Lv, Wendai & Meng, Qiuchi & Cao, Yuanyuan & Liu, Jiajia, 2025. "Impact and moderating mechanism of corporate tax avoidance on firm value from the perspective of corporate governance," International Review of Financial Analysis, Elsevier, vol. 99(C).
14. Zhang, Shujun & Zhou, Qian, 2025. "The impact of digital finance on farmers' consumption decisions: An analysis based on the moderating effect of risk preference," International Review of Financial Analysis, Elsevier, vol. 99(C).
15. Dong, Li & Zhu, Xiaowei & Yang, Luwei & Jiang, Guoliang, 2025. "Unleashing the power of data element markets: Driving urban green growth through marketization, innovation, and digital finance," International Review of Economics & Finance, Elsevier, vol. 99(C).
16. Qu, Guimin & Jing, Hao, 2025. "Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
17. Zheng, Guohong & He, Feng & Xiao, Zhongyi & Han, Wei, 2025. "Chinese corporate governance research over the last decade (2014 - 2023)," International Review of Financial Analysis, Elsevier, vol. 97(C).
18. Guo, Xiaoxu & Wang, Yihan, 2025. "Effects of digital finance on enterprise total factor productivity: Evidence from the perspective of innovation level," Finance Research Letters, Elsevier, vol. 72(C).
19. Zhang, Xinyu & Liu, Yixuan & Yu, Shaoze & Lin, Ouwen & Meng, Lu, 2025. "Impact of environmental protection tax on enterprise digital transformation: Evidence from Chinese listed firms," International Review of Economics & Finance, Elsevier, vol. 97(C).
20. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
21. Gao, Jiwen & Li, Hao & Zhang, Didi, 2025. "Exploring the mechanisms and regional variations in how digital financial inclusion drives high-quality real economic development across China," Finance Research Letters, Elsevier, vol. 73(C).
22. Wei, Feiqiong & Xie, Baiwei & Chen, Mingyan, 2025. "Digital financial inclusion, e-commerce development and entrepreneurial activity," International Review of Financial Analysis, Elsevier, vol. 97(C).
23. Xiong, Mengzhi & Yang, Xuan & Huang, Bihui, 2025. "The impact of digital finance on the social governance capacity," Finance Research Letters, Elsevier, vol. 75(C).
24. Chen, Zhuo & Zhang, Jialu & Liu, Xiawei, 2025. "Encouraging entrepreneurship through digital inclusive finance," Finance Research Letters, Elsevier, vol. 74(C).
25. Li, Pengcheng & Guo, Xiaochuan & Wang, Fengzheng & Zhang, Qifeng, 2025. "Digital transformation and corporate innovation boundaries: Role of supply chain concentration and transparency," International Review of Financial Analysis, Elsevier, vol. 98(C).
26. Nasrallah, Nohade & El Khoury, Rim & Atayah, Osama F. & Marashdeh, Hazem & Najaf, Khakan, 2025. "The impact of carbon awareness, country-governance, and innovation on the cost of equity: Evidence from oil and gas firms," Research in International Business and Finance, Elsevier, vol. 73(PB).
27. Hongcheng Ling & Xiaohong Ling, 2025. "The impact of digital inclusive finance on enterprise digital technology innovation: empirical evidence from the Chinese manufacturing industry," Palgrave Communications, Palgrave Macmillan, vol. 12(1), pages 1-19, December.
28. Xia, Weifeng & Ruan, Zhiyu & Ma, Shenglin & Zhao, Jin & Yan, Jiale, 2025. "Can the digital economy enhance carbon emission efficiency? Evidence from 269 cities in China," International Review of Economics & Finance, Elsevier, vol. 97(C).
29. Li, Huxing & Zhou, Cheng & Ling, Yixin & Du, Shilin & Tian, Grace Li, 2025. "Board independence and corporate governance: Mediating role of financial asset allocation," Finance Research Letters, Elsevier, vol. 72(C).
30. Zhang, Taiyu & Ren, Xiaohang & Chen, Songsheng, 2025. "The impact of managerial myopia on corporate resilience: From the perspectives of resistance and recovery," Finance Research Letters, Elsevier, vol. 74(C).
31. He, Yiqi & Hou, Yuxuan & Song, Xinyi & Chen, Xi, 2025. "Local government debt, digital finance and climate change: Study from the perspective of green innovation," Finance Research Letters, Elsevier, vol. 78(C).
32. Cheng, Zhiyuan, 2025. "Internal control level and enterprise strategic aggressiveness," Finance Research Letters, Elsevier, vol. 75(C).
33. Zhang, Yujin & Ye, Shujun & Liu, Jie & Zhang, Lulu & Li, Jiayi, 2025. "Can digital transformation of commercial banks reduce green credit risks?," International Review of Financial Analysis, Elsevier, vol. 99(C).
34. Jiang, Ruichen & Wu, Qingtian, 2025. "Can digital inclusive finance narrow the internal and external wage gaps in enterprises?," International Review of Financial Analysis, Elsevier, vol. 102(C).
35. Liu, Yibo & Dong, Caisheng, 2025. "Digital finance, social welfare investment, and urban–rural income inequality: Moderating role of regional economics and regional disparities," Finance Research Letters, Elsevier, vol. 77(C).
36. Umar, Muhammad, 2025. "Does CBDC launch increase tax collection? empirical evidence from China," Finance Research Letters, Elsevier, vol. 71(C).
37. Ding, Qiaoying & He, Wensheng & Deng, Yanfang, 2025. "Can tax reduction incentive policy promote corporate digital and intelligent transformation?," International Review of Financial Analysis, Elsevier, vol. 99(C).