Accelerated depreciation policy of fixed assets and corporate sustainable development : a perspective of ESG
Chengxue Tan, Fanqi Zou, Yuting Li and Xing Sun
| Year of publication: |
2025
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| Authors: | Tan, Chengxue ; Zou, Fanqi ; Li, Yuting ; Sun, Xing |
| Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 57.2025, 17, p. 2144-2160
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| Subject: | Accelerated depreciation of fixed assets | ESG | sustainable development | tax incentives | Nachhaltige Entwicklung | Sustainable development | Corporate Social Responsibility | Corporate social responsibility | Nachhaltige Kapitalanlage | Sustainable investment | Abschreibung | Depreciation | Betriebliches Anlagevermögen | Fixed assets | Steuervergünstigung | Tax incentive | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00036846.2024.2322580 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015442632