Big data tax enforcement, earnings management, and cost of debt

Finance research letters 2026

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Authors: Dongjuan Gao, J. C. Shen

DOI: 10.1016/j.frl.2026.109906

Cited by: 1

References: 18

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Taxation and Avoidance FinTech Crowdfunding Digital Finance

References 18