Government social media and corporate tax avoidance

China Journal of Accounting Research - Tập 16 - Trang 100304 - 2023
Qi Jiang1, Yanli Chen1, Tianjun Sun1
1School of Accounting, China Internal Control Research Center, Dongbei University of Finance and Economics, Dalian, China

Tài liệu tham khảo

Adhikari, 2006, Public policy, political connections, and effective tax rates: longitudinal evidence from Malaysia, J. Account. Public Policy, 25, 574, 10.1016/j.jaccpubpol.2006.07.001 Alharbi, 2020, Local culture and tax avoidance: evidence from gambling preference behavior, Glob. Financ. J., 100585 Allingham, 1972, Income tax evasion: a theoretical analysis, J. Public Econ., 323, 10.1016/0047-2727(72)90010-2 Alm, 2012, Tax morale and tax compliance from the firm's perspective, Kyklos, 65, 1, 10.1111/j.1467-6435.2011.00524.x Austin, 2017, An examination of reputational costs and tax avoidance: evidence from firms with valuable consumer brands, J. Am. Taxation Assoc., 39, 67, 10.2308/atax-51634 Bertot, 2010, Using ICTs to create a culture of transparency: e-government and social media as openness and anti-corruption tools for societies, Gov. Inf. Q., 27, 264, 10.1016/j.giq.2010.03.001 Bertot, 2012, The impact of polices on government social media usage: issues, challenges, and recommendations, Gov. Inf. Q., 29, 30, 10.1016/j.giq.2011.04.004 Chae, 2018, Corporate social responsibility (CSR): a survey of topics and trends using Twitter data and topic modeling, Sustainability, 10, 2231, 10.3390/su10072231 Cheng, 2020, Explaining the factors influencing the individuals’ continuance intention to seek information on weibo during rainstorm disasters, Int. J. Environ. Res. Public Health, 17, 6072, 10.3390/ijerph17176072 Criado, 2013, Government innovation through social media, Gov. Inf. Q., 30, 319, 10.1016/j.giq.2013.10.003 Cummings, 2009, Tax morale affects tax compliance: evidence from surveys and an artefactual field experiment, J. Econ. Behav. Organ., 70, 447, 10.1016/j.jebo.2008.02.010 Dechow, 2002, The quality of accruals and earnings: the role of accrual estimation errors, Account. Rev., 77, 35, 10.2308/accr.2002.77.s-1.35 Desai, 2006, Corporate tax avoidance and high-powered incentives, J. Financ. Econ., 79, 145, 10.1016/j.jfineco.2005.02.002 Desai, 2009, Corporate tax avoidance and firm value, Rev. Econ. Stat., 91, 537, 10.1162/rest.91.3.537 Dwivedi, 2021, Setting the future of digital and social media marketing research: perspectives and research propositions, Int. J. Inf. Manag., 59, 10.1016/j.ijinfomgt.2020.102168 Dyck, 2008, The corporate governance role of the media: evidence from Russia, J. Financ., 63, 1093, 10.1111/j.1540-6261.2008.01353.x Dyreng, 2008, Long-run corporate tax avoidance, Account. Rev., 83, 61, 10.2308/accr.2008.83.1.61 Edwards, 2016, Financial constraints and cash tax savings, Account. Rev., 91, 859, 10.2308/accr-51282 Fan, 2016, Collusion for evasion:evidence from the rotation of NTBs directors in China, China Econ. Quart., 15, 1303 Goh, 2016, The effect of corporate tax avoidance on the cost of equity, Account. Rev., 91, 1647, 10.2308/accr-51432 Grover, 2019, Polarization and acculturation in US Election 2016 outcomes–can twitter analytics predict changes in voting preferences, Technol. Forecast. Soc. Chang., 145, 438, 10.1016/j.techfore.2018.09.009 Guo, 2016, Key success factors for the launch of government social media platform: identifying the formation mechanism of continuance intention, Comput. Hum. Behav., 55, 750, 10.1016/j.chb.2015.10.004 Hanlon, 2003, Dividend taxes and firm valuation: a re-examination, J. Account. Econ., 35, 119, 10.1016/S0165-4101(03)00016-8 Hou, 2017, 149 Huang, 2013, The construction of personalized recommendation models in online social streams based on micro-blogs, J. Intelligence, 32, 117 Huang, 2019, Internet development and productivity growth in manufacturing industry: internal mechanism and China experiences, China Ind. Econ., 08, 5 Jing, 2021, On the mechanism and influence factors of government microblog communication as well as its countermeasures, J. Shanxi Univ. (Philosophy Soc. Sci. Ed.), 44, 60 Jing, 2021, Online social networks and corporate investment similarity, Finance, 68 Jun, 2014, E-government use and perceived government transparency and service capacity: evidence from a Chinese local government, Public Perform. Manag. Rev., 38, 125, 10.2753/PMR1530-9576380106 Kahneman, 2013, Prospect theory: an analysis of decision under risk, Handbook of the Fundamentals of Financial Decision Making: Part, I, 99, 10.1142/9789814417358_0006 Kaplan, 1997, Do investment-cash flow sensitivities provide useful measures of financing constraints?, Q. J. Econ., 112, 169, 10.1162/003355397555163 Kavanaugh, 2011, Social media use by government: from the routine to the critical, Gov. Inf. Q., 29, 480, 10.1016/j.giq.2012.06.002 King, 2002, Tax evasion and equity theory: an investigative approach, Int. Tax Public Financ., 9, 505, 10.1023/A:1016528406214 Levinson, 2003 Li, 2020, What do private firms do after losing political capital? evidence from China, Finance, 60 Li, 2019, Strategic reactions to corporate tax avoidance in China: evidence from listed corporations, J. Financ. Res., 10, 152 Li, 2020, The effect of CPC’ s participation in governance on corporate tax avoidance behaviors, J. Finance Econ., 46, 49 Li, 2021, How to achieve high performance in government microblog: a qualitative comparative analysis based on attention perspective, J. Gansu Administration Institute Li, 2013, The corporate governance role of the media; consensus and divergence, J. Financ. Res., 04, 196 Lin, 2018, Do political connections weaken tax enforcement effectiveness?, Contemp. Account. Res., 35, 1941, 10.1111/1911-3846.12360 Linders, 2012, From e-government to we-government: defining a typology for citizen coproduction in the age of social media, Gov. Inf. Q., 29, 446, 10.1016/j.giq.2012.06.003 Liu H, Ye K. 2013. Does corporate tax avoidance affect investment efficiency? Account. Res., (06): 47-53+96. Liu, 2012, Pyramid structure, tax burden and firm value: evidence based on local state-owned enterprises, J. Manage. World, 08, 91 Liu, 2016, Do controlling persons’ foreign residency rights induce private firms to avoid more taxes?, J. Finance Econ., 42, 133 Luo, 2018, Application of power-law characteristics in Sina weibo personalized recommendation, Computer Eng. Sci., 40, 731 Lv, 2009, The study on the model and evaluation of the public perceived administrative services quality: a comparative study of different regions and different public, Nankai Bus. Rev., 12, 143 Lv, 2016, Tax sharing and tax rate: from government to entrepreneurs, Econ. Res. J., 51, 13 Ma, 2021, Non-state shareholders’ governance, tax avoidance and tax contribution in SOEs: based on the perspective of mixed ownership reform, J. Manage World, 37 Ma, L., 2016. How does e-government usage affect citizen trust: the mediating effects of government transparency and responsiveness. J. Public Administration, 9(06):44-63+196. Masngut, 2021, Association between public opinion and Malaysian government communication strategies about the COVID-19 crisis: content analysis of image repair strategies in social media, J. Med. Internet Res., 23, e28074, 10.2196/28074 McNeal, 2008, Citizen–government interaction and the Internet: expectations and accomplishments in contact, quality, and trust, J. Inform. Tech. Polit., 5, 213, 10.1080/19331680802298298 Medaglia, 2017, Public deliberation on government-managed social media: a study on Weibo users in China, Gov. Inf. Q., 34, 533, 10.1016/j.giq.2017.05.003 Meijer, 2016, Social media and the new organization of government communications: an empirical analysis of Twitter usage by the Dutch police, Am. Rev. Public Adm., 46, 143, 10.1177/0275074014551381 Mustapha, 2014, Reengineering tax service quality using a second order confirmatory factor analysis for self-employed, Int. J. Trade Econ. Financ., 5, 429, 10.7763/IJTEF.2014.V5.410 North, 1990, 11 Nunn, 2014, US food aid and civil conflict, Am. Econ. Rev., 104, 1630, 10.1257/aer.104.6.1630 Oliveira, 2013, Social media use in local government: linkage of technology, task, and organizational context, Gov. Inf. Q., 30, 397, 10.1016/j.giq.2013.05.019 O'Reilly, 1988, Methodological issues in social support and social network research, Soc. Sci. Med., 26, 863, 10.1016/0277-9536(88)90179-7 Parasuraman, 1985, A conceptual model of service quality and its implications for future research, J. Mark., 49, 41, 10.1177/002224298504900403 Picazo-Vela, 2012, Understanding risks, benefits, and strategic alternatives of social media applications in the public sector, Gov. Inf. Q., 29, 504, 10.1016/j.giq.2012.07.002 Pirolli, 2010, Cyberinfrastructure for social action on national priorities, Computer, 43, 20, 10.1109/MC.2010.315 Porumbescu, 2016, Comparing the effects of e-government and social media use on trust in government: evidence from Seoul, South Korea, Public Manage. Rev., 18, 1308, 10.1080/14719037.2015.1100751 Qu, 2011, The empirical research for the relationship between ownership structure and liquidity under the influence of the information asymmetry, Nankai Bus. Rev., 14, 44 Scott, 1993, Service quality components and group criteria in local government, Int. J. Serv. Ind. Manag., 4, 42, 10.1108/09564239310044280 Spicer, 1980, Fiscal inequity and tax evasion: an experimental approach, Natl. Tax J., 33, 171, 10.1086/NTJ41862299 Sun, Z., Zheng, Y., 2021. City government micro-blogging development and driving factors in China: based on the combination of big data and small data analysis for 228 cities (2011—2017). J. Public Manage. 18(01) 77-89+171. Sun, 2021, How does the reform of social insurance system affect corporate tax avoidance? evidence from a quasi-natural experiment of the transfer of department in social insurance contributions, J. Shanghai Univ. Finance Econ., 23, 76 Sun, 2020, Fiscal pressure and corporate tax avoidance: an empirical study based on an endogenous perspective, Collected Essays on Finance Econ., 08, 22 Sun, 2021, How does big data in tax enforcement affect corporate earnings management?: evidence from a quasi-natural experiment on the “Third Phase of Golden Tax Project”, Account. Res., 01, 67 Tian, 2016, An analysis of sleep complaints on Sina Weibo, Comput. Hum. Behav., 62, 230, 10.1016/j.chb.2016.04.014 Tobin, 2014, Internet, trust in government, and citizen compliance, J. Public Adm. Res. Theory, 3, 741 Uzzi, 1999, Embeddedness in the making of financial capital: how social relations and networks benefit firms seeking financing, Am. Sociol. Rev., 481, 10.2307/2657252 Wang, 2018, How to promote public participation in government weibo: based on the perspective of government information disclosure, E-Government, 08, 53 Wang, 2020, Corporate tax avoidance: a literature review and research agenda, J. Econ. Surv., 34, 793, 10.1111/joes.12347 Welch, 2005, Linking citizen satisfaction with e-government and trust in government, J. Public Adm. Res. Theory, 15, 371, 10.1093/jopart/mui021 Welch, 2001, Global information technology pressure and government accountability: the mediating effect of domestic context on website openness, J. Public Adm. Res. Theory, 11, 509, 10.1093/oxfordjournals.jpart.a003513 Xin, 2014, Transparency and stock return volatility, J. Financ. Res., 10, 193 Xu, 2021, Board secretary and market information efficiency: evidence from corporate site visits, China J. Account. Res., 14, 275, 10.1016/j.cjar.2021.02.003 Xu, 2015, Micro-blog recommendation based on user interests and recommendation trust domain, Telecommun. Sci., 31, 13 Ye, 2011, Taxation administration, income tax expense and earnings management, Manage. World, 05, 140 Yin, 2016, Governmental weibos: a combination of public sphere in appearance and pseudo private sphere, Chinese J. Journalism Commun., 38, 31 Yu, 2022, Tax credit rating and corporate innovation decisions, China J. Account. Res., 15 Yuan, 2013, “Privacy” in semantic networks on Chinese social media: the case of Sina Weibo, J. Commun., 63, 1011, 10.1111/jcom.12058 Zeng, Y., Zhang, J., 2009. Can taxation administration play a role in corporate governance?. J. Manage. World, (03) 143-151+158. Zhang, 2019, Advantages, limitations and development orientation of social governance-based government weibo, J. North Minzu Univ. (Philosophy Soc. Sci.), 03, 131 Zhang, 2021, Positive and negative: balance and optimization of political communication function of social media, Administrative Tribune, 28, 20 Zhang, 2021, Indigenous religious tradition and corporate tax avoidance: an empirical study based on 34100 monasteries and 8349 temples in China, China Econ. Quart., 21, 1345 Zhang, 2015, Does media governance restrict corporate overinvestment behavior? evidence from Chinese listed firms, China J. Account. Res., 8, 41, 10.1016/j.cjar.2014.10.001 Zhao, 2019, Social media and Chinese consumers’ environmentally sustainable apparel purchase intentions, Asia Pac. J. Mark. Logist., 31, 855, 10.1108/APJML-08-2017-0183