Digital Transformation and Tax Uncertainty

Description

A-share listed companies of the Shanghai and Shenzhen Stock Exchanges from 2008 to 2023 were selected to comprise the research sample. Considering the particularity of the industry characteristics, the financial industry, special treatment companies, and missing data of variables were eliminated. Moreover, the final research sample contained 14,048 firm-year observations. All continuous variables were winsorized at the 1 and 99% levels. Financial and tax risk data were obtained from the China Stock Market and Accounting Research and Wind databases. The data of enterprise digital transformation were obtained using Python technology through text analysis.

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