西部论坛2023，Vol.33Issue(4)：47-60,14.DOI:10.3969/j.issn.1674-8131.2023.04.004
税收征管数字化升级与上市公司信息披露违规——"金税三期"工程的治理效应检验
Digital Upgrading of Tax Collection and Administration and Disclosure Violations of Listed Companies: Test on Governance Effect of the Third Phase of the Golden Tax Project
牛彪 1王建新 1于翔2
作者信息
- 1. 中国财政科学研究院,北京100142
- 2. 南开大学 商学院,天津300192
- 折叠
摘要
关键词
税收征管数字化升级/金税三期/信息披露违规/信息不对称/治理效应/公司治理Key words
digital upgrade of tax collection and administration/the third phase of the Golden Tax Project/violation of information disclosure/information asymmetry/governance effect/corporate governance分类
管理科学引用本文复制引用
牛彪,王建新,于翔..税收征管数字化升级与上市公司信息披露违规——"金税三期"工程的治理效应检验[J].西部论坛,2023,33(4):47-60,14.
