id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-28258	Zhang, Jiawen	The Impact of Digitization of Tax Collection and Administration on Earnings Management of Companies	2024	4	.pdf	application/pdf	2881	155	52	Based on the basic perspective of information asymmetry, this paper constructs a difference- in-differences model with the Golden Tax Project Phase III which has been put into practice as the policy background and A- share listed companies as samples to empirically test the impact of digitization of tax collection and administration on the degree of real earnings management of enterprises. Keywords: Golden Tax Project Phase III, Tax collection and administration, Real earnings management.	cache/fbem-28258.pdf	txt/fbem-28258.txt