The backfired effect of bonus depreciation policy on corporate environmental performance : evidence from a quasi-natural experiment
Xingqiang Du, Zhihan Cai and Quan Zeng
| Year of publication: |
2025
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| Authors: | Du, Xingqiang ; Cai, Zhihan ; Zeng, Quan |
| Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 54.2025, 4, p. 526-557
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| Subject: | Bonus depreciation policy | corporate environmental performance | greenwashing | tax incentive | the nature of ultimate owner | Umweltmanagement | Environmental management | Steuervergünstigung | Tax incentive | Leistungsentgelt | Performance pay | Abschreibung | Depreciation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/02102412.2025.2557057 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015547331