Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)

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Study on the Influence of the Improvement of Environmental Charge System on Accounting Information Quality——Quasi-natural Experiment Based on Data and Statistical Analysis Tools

Authors
Yajie Zhao1, *
1Beijing Jiaotong University, Beijing, China
*Corresponding author. Email: 13020610889@163.com
Corresponding Author
Yajie Zhao
Available Online 20 December 2022.
DOI
10.2991/978-94-6463-030-5_111How to use a DOI?
Keywords
Environmental Protection Fee To Tax; Accounting Information Quality; DID
Abstract

In 2018, China officially implemented the Environmental Protection Tax Law of the People’s Republic of China. Compared with the collection of sewage charges, the level and rigor of environmental protection tax are further improved, which means that the environmental protection charge system is more perfect. Taking the listed companies whose A-share tax burden has increased in the stock market from 2015 to 2020 as the experimental sample and the listed companies whose tax burden has shifted as the control sample, the DID method is used to measure the influence of the above system improvement on the quality of accounting information. The results show that the change of environmental protection fee to tax has a significant negative impact on the quality of accounting information, especially, the policy has a more significant negative impact on non-state-owned enterprises. The above results indicate that the policy of replacing environmental protection fee with tax still needs further improvement, so as to promote the improvement of accounting information quality of enterprises and realize the green development of enterprises.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
Series
Atlantis Highlights in Intelligent Systems
Publication Date
20 December 2022
ISBN
978-94-6463-030-5
ISSN
2589-4919
DOI
10.2991/978-94-6463-030-5_111How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yajie Zhao
PY  - 2022
DA  - 2022/12/20
TI  - Study on the Influence of the Improvement of Environmental Charge System on Accounting Information Quality——Quasi-natural Experiment Based on Data and Statistical Analysis Tools
BT  - Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
PB  - Atlantis Press
SP  - 1113
EP  - 1121
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-030-5_111
DO  - 10.2991/978-94-6463-030-5_111
ID  - Zhao2022
ER  -