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...

Full description

Saved in:
Bibliographic Details
Main Authors: Junxiong Fang, Ning Chen, Huihua He, Qi Fu
Format: Article
Language:English
Published: Taylor & Francis Group 2024-10-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2025.2520987
Tags: Add Tag
No Tags, Be the first to tag this record!