Big data in tax enforcement and trade credit: Evidence from China

IF 6.9 2区经济学 Q1 BUSINESS, FINANCE

Research in International Business and Finance Pub Date : 2025-02-18 DOI:10.1016/j.ribaf.2025.102812

Gaoya Song , Quan Li

引用次数: 0

Abstract

This study investigates how big data in tax enforcement (BDTE) affects trade credit. We demonstrate that BDTE not only significantly enhances the trade credit acquisition of enterprises but also boosts the trade credit supply. The path analyses indicate that BDTE increases firms' financing constraints and inhibits corporate earnings management, therefore improving trade credit acquisition and supply. Furthermore, the reinforcing effect of BDTE on corporate trade credit acquisition is more pronounced among low supplier concentration, low quality enterprises and state-owned enterprises (SOEs). The positive relationship between BDTE and trade credit supply is stronger among low supplier concentration, manufacturing enterprises and non-SOEs.

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税收执法和贸易信贷中的大数据：来自中国的证据

本研究探讨了税务执法中的大数据（BDTE）如何影响贸易信贷。研究表明，BDTE不仅显著促进了企业的贸易信贷获取，而且促进了贸易信贷的供给。路径分析表明，BDTE增加了企业的融资约束，抑制了企业盈余管理，从而改善了贸易信贷的获取和供应。此外，在供应商集中度较低、质量较差的企业和国有企业中，BDTE对企业贸易信用获取的强化作用更为明显。在供应商集中度较低的企业、制造业企业和非国有企业中，贸易信用供给与贸易负债的正相关关系更强。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Research in International Business and Finance BUSINESS, FINANCE-

CiteScore

11.20

自引率

9.20%

发文量

240

期刊介绍： Research in International Business and Finance (RIBAF) seeks to consolidate its position as a premier scholarly vehicle of academic finance. The Journal publishes high quality, insightful, well-written papers that explore current and new issues in international finance. Papers that foster dialogue, innovation, and intellectual risk-taking in financial studies; as well as shed light on the interaction between finance and broader societal concerns are particularly appreciated. The Journal welcomes submissions that seek to expand the boundaries of academic finance and otherwise challenge the discipline. Papers studying finance using a variety of methodologies; as well as interdisciplinary studies will be considered for publication. Papers that examine topical issues using extensive international data sets are welcome. Single-country studies can also be considered for publication provided that they develop novel methodological and theoretical approaches or fall within the Journal''s priority themes. It is especially important that single-country studies communicate to the reader why the particular chosen country is especially relevant to the issue being investigated. [...] The scope of topics that are most interesting to RIBAF readers include the following: -Financial markets and institutions -Financial practices and sustainability -The impact of national culture on finance -The impact of formal and informal institutions on finance -Privatizations, public financing, and nonprofit issues in finance -Interdisciplinary financial studies -Finance and international development -International financial crises and regulation -Financialization studies -International financial integration and architecture -Behavioral aspects in finance -Consumer finance -Methodologies and conceptualization issues related to finance