“信息机制”还是“成本机制”?——大数据税收征管何以提高了企业盈余质量

“Information Mechanism” or “Cost Mechanism”?——How does the Application of Big Data in Tax Enforcement Affect the Quality of Corporate Earnings

本文借助"金税三期"工程实施的"准自然实验"考察了大数据税收征管对企业盈余质量的影响。研究发现,"金税三期"工程的实施显著降低了企业的盈余管理程度,且对向上和向下的盈余管理均有抑制作用。机制检验发现,大数据税收征管通过提高企业信息透明度而抑制了向上与向下的盈余管理,且没有证据表明在大数据征管下所得税成本和向上的盈余管理程度相关,这一结果支持了"信息机制"假说。进一步地,大数据税收征管对盈余管理的抑制作用在避税动机更强的企业中更显著。此外,大数据税收征管还导致企业采用了更多的真实活动盈余管理。本文丰富了有关税收征管和盈余管理的文献,为大数据技术相关研究和实践提供了参考。

This paper uses the"quasi-natural experiment"implemented in the"Golden Tax Phase III"project to investigate the impact of big data taxation on the quality of corporate earnings.The study found that the implementation of the"Golden Tax Phase III"project significantly reduced the level of earnings management of enterprises, and restrained both upward and downward earnings management.The mechanism inspection found that big data taxation and management inhibited upward and downward corporate earnings management by improving corporate information transparency.Furthermore, the inhibitory effect of big data taxation on earnings management is more pronounced in companies with stronger tax avoidance motives.In addition, big data taxation has also led companies to adopt more real earnings management.This article enriches the literature on taxation and earnings management, and provides a reference for the research and practice of big data technology.