Title: Domestic Geographic Information Aggregation and Corporate Taxation: Evidence from China

Speaker: Professor Grant Richardson, Department of Accounting and Corporate Governance, Macquarie University (Australia)

Host: Professor Wu Ji from RIEM, SWUFE

Time: 2025年11月18日（周二）10:00-11:30

Location:西南财经大学柳林校区格致楼1211会议室

Organizer: RIEM

Speaker's Profile

Professor Grant Richardson is a faculty member in the Department of Accounting and Corporate Governance at Macquarie University, Australia. He has held senior full‑time, part‑time, and visiting positions at a range of leading institutions worldwide, including Monash University, the University of Adelaide, and the University of New South Wales in Australia; Shandong University and the University of International Business and Economics in China; The Chinese University of Hong Kong and City University of Hong Kong in the Hong Kong SAR; and the University of California, Berkeley and the University of Washington, Seattle in the United States.

Abstract

This study examines whether the aggregation of domestic geographic information disclosures in China influences corporate tax‑optimization behavior and finds a positive, statistically significant association between the degree of aggregation of domestic geographic business segment information and corporate tax optimization. The results remain robust when alternative measures of aggregation and various endogeneity tests are employed. Cross‑sectional analyses indicate that the positive association is stronger for firms with lower earnings volatility, greater intangible‑asset intensity, limited public oversight, and weaker tax enforcement. Mechanism analysis further demonstrates that a higher degree of aggregation in domestic geographic disclosures leads to more pronounced corporate tax‑planning behavior both directly and indirectly through channels involving the transfer of domestic revenues. Overall, this study extends prior research on the aggregation of foreign geographic segment disclosures by providing new evidence on the role of domestic aggregation and offers insights relevant to policymakers debating financial reporting standards and the treatment of domestic geographic information in financial statements.