【作者单位】a Tepper School of Business, Carnegie Mellon University, Pittsburgh, PA 15213, USA b Guanghua School of Management, Peking University, Beijing 100871, People's Republic of China c Cardiff Business School, Cardiff University, Cardiff CF10 3EU, UK
【摘要】 We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased,...
