Big data tax collection and management, executive financial background and corporate strategy

被引：1
|
作者：
Fu, Jia [1 ]
机构：
[1] Guangdong Electromech Vocat & Tech Coll, Coll Econ & Trade, Guangzhou, Peoples R China
来源：
2022 INTERNATIONAL CONFERENCE ON ADVANCED ENTERPRISE INFORMATION SYSTEM, AEIS | 2022年
关键词：
Big data tax collection and management; executive financial background; corporate strategy; radicality;
D O I：
10.1109/AEIS59450.2022.00008
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
This paper explores the relationship between big data tax collection and management, executive financial background and corporate strategy by using the sample of Chinese A-share listed companies from 2012 to 2021. The paper finds that the executive financial background will promote the increase of the company's strategic aggressiveness. The implementation of big data tax collection and management will weaken the positive relationship between the executive financial background and the company's strategic aggressiveness.
引用
收藏
页码：1 / 4
页数：4
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