Governing firms' R&D manipulation is crucial amid the prevalent opportunism during
innovation in emerging economies. This study employs data on listed companies in China …

We examine the impact of the de-localization of environmental governance on corporate
innovation structure by analyzing the vertical reform in environmental governance (VREG) …

This study investigates the impact of error-tolerance and correction mechanisms (ETCM) on
the performance of state-owned enterprises (SOEs). We conduct difference-in-differences …

This article explores the correlation between tax administration digitalization and corporate
ESG through empirical analysis. The study found a significant improvement between …

The transition to a green, sustainable economy is largely reliant on corporate investment in
the realm of environmental protection. Utilizing the adoption of the third phase of the Golden …

This paper examines the impact of China's 2018 VAT refund policy on corporate financial
fraud, using a difference-in-differences approach. Findings demonstrate that the policy …

This paper empirically investigates the tax system reform as an important factor driving
corporate green transformation. Empirical results indicate that government's implementation …

The impact of tax enforcement on innovation is examined in this research. This paper
employs the merger of Local Tax Bureaus (LTBs) and State Tax Bureau (STB) in 2018 as an …

Illegal and irregular behavior restricts the development of listed companies. Digital
technology provides new opportunities for corporate governance, including the …

Using tax centralisation reform enacted to eliminate decentralised tax authorities, we find
firms have lower probabilities of tax and accounting fraud since its implementation. Our …