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    Fintech development, corporate tax avoidance and firm value

    Access Status
    In process
    Authors
    Tang, M.
    Hu, Y.
    Hou, Y.
    Oxley, Leslie
    Goodell, J.W.
    Date
    2025
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Tang, M. and Hu, Y. and Hou, Y. and Oxley, L. and Goodell, J.W. 2025. Fintech development, corporate tax avoidance and firm value. International Review of Financial Analysis. 97.
    Source Title
    International Review of Financial Analysis
    DOI
    10.1016/j.irfa.2024.103765
    ISSN
    1057-5219
    Faculty
    Faculty of Business and Law
    School
    School of Accounting, Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/97482
    Collection
    • Curtin Research Publications
    Abstract

    We examine the relationship between fintech development and tax avoidance, as well as investigate whether this relationship has an impact on firm value. Using the data from Chinese A-listed firms, we provide evidence that fintech development increases tax avoidance, which facilitates firm value. Moreover, we find that fintech raises after-tax income and future cash flow by facilitating firms to avoid tax. Fintech development is negatively associated with tax risk and positively related to the effectiveness of firms in capitalizing on tax preferences. We further determine that the positive effects of fintech are more pronounced among firms with low internal information quality, weak internal control, and more geographically dispersed operations. Digital transformation, cash flow uncertainty, and regional economic development are the important potential channels through which fintech development influences tax avoidance. Our results are robust to alternative measures and endogeneity issues.

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