This study selected A-share listed companies of the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020 as research samples. All tax avoidance and financial and corporate governance data were obta
This replication package contains the complete dataset and codebase required to reproduce the empirical findings of the study titled “Business Group Affiliation and Corporate Digital Transformation”.
This study selected A-share listed companies of the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020 as research samples. All tax avoidance and financial and corporate governance data were obta