2026-10-12T06:18:11Z https://www.scidb.cn/oai

10.57760/sciencedb.28976 2026-09-29T15:42:11Z

2026-09-29 Tax business environment reform and corporate financial fraud in China: A fraud triangle perspective doi:10.57760/sciencedb.28976 en Original data of the manuscript "Tax business environment reform and corporate financial fraud in China: A fraud triangle perspective". The financial data was resourced from CSMAR.The data covers all non-financial listed enterprises in China from 2010 to 2025. The data file is in the dta format and is named "submitting data", which is compatible with the STATA software (STATA 17). The dataset includes both string variables and numerical variables. corporate fraud; tax; environmental reform Qunyong Jiang Fang Wang Haiping Xu Jianan Wang RESTRICTED dataset Science Data Bank