Search Results - subject:"DEPRECIATION POLICY"

Can tax incentives promote corporate digital transformation? : evidence from China's accelerated depreciation of fixed assets policy

Wang, Bao; Wang, Xueyi; Qin, Cheng - In: China finance and economic review : CFER 14 (2025) 2, pp. 108-128

-in-differences model based on the accelerated depreciation policy for fixed assets to examine the impact of tax incentives on corporate … digital transformation. The findings indicate that the accelerated depreciation policy significantly enhances digital …

Persistent link: https://www.econbiz.de/10015432345

Impact of accelerated depreciation policies for fixed assets on firms' green innovation performance

Li, Yuanheng; Chai, Xinyu; Su, Ruiqian; Chen, Kedong - In: Finance research letters 74 (2025), pp. 1-10

Persistent link: https://www.econbiz.de/10015407112

The backfired effect of bonus depreciation policy on corporate environmental performance : evidence from a quasi-natural experiment

Du, Xingqiang; Cai, Zhihan; Zeng, Quan - In: Spanish journal of finance & accounting : the official … 54 (2025) 4, pp. 526-557

Persistent link: https://www.econbiz.de/10015547331

The green bonus of tax incentives : evidence from China

Wu, Qingyang; Wang, Yaqi; Shen, Guangjun - In: Journal of economic behavior & organization 227 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10015448938

Tax incentives, factor allocation and within-firm pay gap : evidence from a quasi-natural experiment in China

Dongxi, Gao; Chen, Xiaoxiong; Zhao, Jiayue; Guo, Wei - In: Emerging markets, finance & trade : a journal of the … 60 (2024) 7, pp. 1549-1577

Persistent link: https://www.econbiz.de/10014567082

Outward foreign investment performance, digital transformation, and ESG performance : evidence from China

Khurram, Muhammad Usman; Abbassi, Wajih; Chen, Yifan; … - In: Global finance journal 60 (2024), pp. 1-18

Persistent link: https://www.econbiz.de/10014545349

The Italian depreciation suspension policy during the COVID-19 pandemic : consequences on private firms' borrowing capacity

Mattei, Marco Maria; Merlo, Matteo; Monaco, Eleonora - In: Accounting in Europe 20 (2023) 2, pp. 166-193

Persistent link: https://www.econbiz.de/10014320093

Do tax reductions stimulate firm productivity? : a quasi-natural experiment from China

Liu, Xiaohan; Liu, Jianmin; Wu, Haitao; Yu, Hao - In: Economic systems 46 (2022) 4, pp. 1-21

Persistent link: https://www.econbiz.de/10014226759

Tax incentives and corporate social responsibility : the role of cash savings from accelerated depreciation policy

Tang, Meili; Wang, Yu - In: Economic modelling 116 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10014513162

The effect of downstream expansion on upstream employment : quasi-natural experimental evidence from China’s Accelerated Depreciation Policy

Chen, Xiaoxiong; He, Feng; Liu, Guanchun; Ye, Yongwei - In: Research in international business and finance 63 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10014248975