corporate digital transformation and tax avoidance
Published: 17 November 2022| Version 1 | DOI: 10.17632/5wy32z9g62.1
Contributor:
Wanyi Chen
Description
This study selected A-share listed companies of the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020 as research samples. All tax avoidance and financial and corporate governance data were obtained from the CSMAR and WIND databases. The initial data were processed as follows: (1) removing companies from the financial industry; (2) removing companies of special treatment; (3) removing samples with missing data; (4) removing companies with negative denominator in the calculation formula of effective tax rate during the sample period; (5) tailing samples at the 1% and 99% levels to eliminate the influence of outliers. Ultimately, 27,918 annual observations were obtained.
Files
Institutions
Shanghai University
Categories
Accounting