Abstract
Tax collection and management is an effective external governance mechanism for enterprises. In order to explore the correlation between corporate earnings management and tax collection and management in my country, this paper selects 3,978 listed companies in China from 2017 to 2021, and takes tax collection and management as the research object. Empirical research on tax cost and earnings management perspectives. The research finds that the intensity of tax collection and management w
税收征管力度与企业盈余管理的相关性研究-11847字.docx