Standardization of Tax Collection and Management and Enterprise Earnings Management ——Quasi Natural Experiments Based on Tax Administrative Penalty Discretion Benchmark
This article uses data from A-share listed companies in China from 2013 to 2022 as a sample to explore the relationship between the standardization of tax collection and management and corporate earnings management. The research results indicate that the implementation of tax administrative penalty discretion standards in various regions significantly reduces the level of earnings management in enterprises, and further finds that this phenomenon is more pronounced in enterprises with non-state-owned property rights and weak internal controls.