摘要
从税收征管对上市公司信息披露质量的影响这一视角出发,探讨税务机关与企业间的关系。研究发现:税收征管力度越高的地区,企业的信息披露质量越高。税收征管的这种影响因企业产权性质的差异而有所不同。税收征管能够显著改善民营企业的信息披露质量,但对国有企业的影响并不明显。政企关系、社会资本等"关系机制"的存在会显著削弱税收征管的作用。
This paper discusses the relationship between tax authorities and enterprises from the perspective of the impact of tax collection and management on information disclosure quality of listed companies. The study found that the higher the intensity of tax collection and management, the higher the quality of information disclosure. The influence of tax collection and management varies with the property right nature of enterprises. Tax collection and management can significantly improve the information disclosure quality of private enterprises, but its influence on state-owned enterprises is not obvious. The existence of "relationship mechanisms" such as government-enterprise relations and social capital will significantly weaken the role of tax collection and management.
作者
王宇光
赵茜
潘越
Wang Yuguang;Zhao Qian;Pan Yue(National Association of Financial Market Institutional Investors,Beijing 100045,China;School of International Trade and Economics,Central University of Finance and Economics,Beijing 100081,China;School of Economics,Xiamen University,Xiamen 361005,China)
出处
《经济与管理》
CSSCI
2019年第2期15-22,31,共9页
Economy and Management
基金
国家自然科学基金面上项目(71772155)
国家自然科学基金面上项目(71572158)
国家自然科学基金青年项目(71803204)
关键词
税收征管
信息披露质量
政企关系
社会资本
tax collection and management
quality of information disclosure
government-enterprise relationship
social capital
