IDEAS home Printed from https://ideas.repec.org/r/eee/finana/v82y2022ics1057521922001417.html
   My bibliography  Save this item

Business Tax reform and CSR engagement: Evidence from China

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Bingchao, Ren & Siyuan, Du, 2024. "The impact of corporate financialization on the export scale of the film industry—Evidence from China," Finance Research Letters, Elsevier, vol. 66(C).
  2. Chao Ma & Mazhar Farid Chishti & Muhammad Kashif Durrani & Rizwana Bashir & Sofia Safdar & Rana Tanveer Hussain, 2023. "The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
  3. Wu, Guanzheng & Li, Yang, 2025. "Tax-related information regulatory capacity and accounting information quality," International Review of Financial Analysis, Elsevier, vol. 99(C).
  4. Gao, Yang & Ma, Wanli & Chen, Cheng, 2025. "Intermediate inputs, import trade and corporate ESG performance," Finance Research Letters, Elsevier, vol. 74(C).
  5. Cui, Ling & Si, Deng-Kui, 2024. "Does RMB exchange rate regime reform decrease corporate risk-taking? Evidence from China," Finance Research Letters, Elsevier, vol. 69(PA).
  6. Xiong, Mengxu & Liu, Chen & Xiang, Junyi, 2024. "How financial derivatives affect energy firms' ESG," Energy Economics, Elsevier, vol. 140(C).
  7. Yu, Zuwei & Chen, Guangren & Pei, Xiangjing & Gao, Zhixiong & Ding, Yu, 2024. "The impact of corporate social responsibility on green technology innovation: An empirical study of listed companies in China," Finance Research Letters, Elsevier, vol. 66(C).
  8. Li, Taige & Zhao, Liang & Guo, Jingyi, 2024. "Administrative penalties and corporate resilience," International Review of Economics & Finance, Elsevier, vol. 95(C).
  9. Xu, Jing & Luo, Qianfang, 2025. "Controlling shareholder equity pledging, financing constraints, and corporate social responsibility," Finance Research Letters, Elsevier, vol. 76(C).
  10. Liu, Shasha & Kong, Dongmin & Zhang, Jian, 2024. "Air pollution-induced brain drain: Evidence from inventor mobility," International Review of Financial Analysis, Elsevier, vol. 91(C).
  11. Li Meiyi & Gan Yufei, 2025. "More Philanthropy, More Consistency? Examining the Impact of Corporate Charitable Donations on ESG Rating Uncertainty," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 19(1), pages 1-21.
  12. Li, Kun & Li, Xiaokai, 2024. "How does Employee Education Affect Employer's Corporate Social Responsibility? Evidence from China," Economics Letters, Elsevier, vol. 234(C).
  13. Xie, Xin & Zhang, Wenjie, 2023. "Impacts of CSR on the efficiency of Chinese enterprises' Outward FDI," Finance Research Letters, Elsevier, vol. 57(C).
  14. Zhou, Zhilong & Qi, Di, 2023. "Offensive corporate strategy and collaborative innovation," Finance Research Letters, Elsevier, vol. 58(PB).
  15. Wang, Haibin & Wang, Lu & Huang, Deming, 2025. "Can corporate social responsibility and corporate governance structure reduce corporate legal risk?," Finance Research Letters, Elsevier, vol. 73(C).
  16. Yin, Zhichao & Li, Xinqi & Si, Dengkui & Li, Xiaolin, 2023. "China stock market liberalization and company ESG performance: The mediating effect of investor attention," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1396-1414.
  17. Guan, Yonghao & Wang, Xinyue & He, Yiqi, 2024. "Structural tax reduction and corporate labor investment efficiency," Finance Research Letters, Elsevier, vol. 62(PA).
  18. Zhao, Xiaoxia & Cai, Lianghui, 2023. "Digital transformation and corporate ESG: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PA).
  19. Kang, Dong & Wang, Jun, 2024. "Does regional gambling culture affect long-term corporate operational risk?–Empirical evidence from lottery sales," Finance Research Letters, Elsevier, vol. 66(C).
  20. Kong, Dongmin & Ji, Mianmian, 2024. "Individual investors’ dividend tax reform and investment efficiency," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 1102-1119.
  21. Jiang, Wenjuan & Wang, Xin, 2024. "Enterprise digital transformation empowers supply Chain stability," Finance Research Letters, Elsevier, vol. 66(C).
  22. Bai, Yiwei & Wang, Daokun & Sun, Chenxin & Zhang, Wei, 2025. "Corporate social responsibility under the influence of management tone," Finance Research Letters, Elsevier, vol. 75(C).
  23. Xu, Xinyu & Yang, Xiubo & Lian, Hongping, 2024. "How does tax revenue sharing affect local government governance? Empirical evidence from Chinese cities," Finance Research Letters, Elsevier, vol. 64(C).
  24. Hongying Yin & Xiaoyun Gong & Xiaofeng Quan & Annie Y. S. Li, 2024. "Local gambling preferences and corporate tax avoidance: Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(3), pages 3413-3443, July.
  25. Chen, Guang & Wang, Min, 2023. "Stock market liberalization and earnings management: Evidence from the China–Hong Kong Stock Connects," Finance Research Letters, Elsevier, vol. 58(PB).
  26. Li, Huxing & Wang, Yuran & Zhang, Heng, 2023. "How does family exit affect family business financialization?," Finance Research Letters, Elsevier, vol. 58(PB).
  27. Cheng, Jiangyan & Wei, Hongmao, 2024. "Digital tax collection and corporate job creation: An analysis based on the quasinatural experiment of Golden Tax Phase III," Finance Research Letters, Elsevier, vol. 66(C).
  28. Jing Zhao & Wei Wang, 2024. "Impact of Tax Reductions on Public–Private Partnership Projects: Evidence from Comprehensive Implementation of China’s Business Tax to Value-Added Tax Reform," Sustainability, MDPI, vol. 17(1), pages 1-22, December.
  29. Li, Shengquan & Bai, Tao, 2024. "The impact of tax reform on corporate green transformation — Evidence based on the value-added tax retained rebate," Finance Research Letters, Elsevier, vol. 60(C).
  30. Long, Houyin & Lai, Guansen & Jiang, Jiaoliang & Liu, Ruonan, 2025. "The impact of top-down amplification of economic growth targets on CSR performance-evidence from China," International Review of Financial Analysis, Elsevier, vol. 101(C).
  31. Zhao, Xiaomeng & Chen, Yinna & Si, Deng-Kui & Jiang, Cun-Yuan, 2024. "How does environmental legislation affect enterprise investment preferences? A quasi-natural experiment based on China's new environmental protection law," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 834-855.
  32. Yi, Yunxin, 2023. "Does the liberalization of stock market optimize firm's debt? Evidence from a policy experiment in China," Finance Research Letters, Elsevier, vol. 58(PB).
  33. Wei, Ming & Xu, Xingui, 2025. "The impact of local debt management on corporate ESG Performance: A quasi-natural experiment based on the new budget law," Finance Research Letters, Elsevier, vol. 74(C).
  34. Florackis, Chris & Fu, Xi & Wang, Jingjing, 2023. "Political connections, environmental violations and punishment: Evidence from heavily polluting firms," International Review of Financial Analysis, Elsevier, vol. 88(C).
  35. Tang, Meili & Wang, Yu, 2022. "Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy," Economic Modelling, Elsevier, vol. 116(C).
  36. Hu, Yaoxing & Yang, Xinyao, 2025. "Institutional joint shareholding, digital transformation and corporate ESG performance," Finance Research Letters, Elsevier, vol. 74(C).
  37. Deng, Youyi & Dong, Kangyin & Taghizadeh-Hesary, Farhad & Xue, Jinjun, 2023. "How does environmental regulation affect the double dividend for energy firms? Evidence from China’s EPT policy," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 807-820.
  38. Liu, Dayong & Gu, Kaiyuan & Hu, Wenhua, 2023. "ESG performance and stock idiosyncratic volatility," Finance Research Letters, Elsevier, vol. 58(PB).
  39. Peng, Cong & Chau, Ka Yin, 2023. "Independent audit quality and corporate cash holdings," Finance Research Letters, Elsevier, vol. 58(PB).
  40. Hu, Weixuan, 2025. "Executive pay disparity, internal control, and corporate social responsibility," Finance Research Letters, Elsevier, vol. 74(C).
  41. Chen, Yulong & Li, Yating & Zeng, Wenrui & Zhao, Yang, 2024. "Personal income tax reform and household savings rates: Evidence from a quasi-natural experiment in China," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  42. Yuan, Feng & Yuan, Jingyan, 2023. "On the relationship between protection of proprietary information and transparency of accounting information," Finance Research Letters, Elsevier, vol. 58(PB).
  43. Zhu, Fengzhan & Zhang, Dan & Li, Li, 2025. "Effects of digital media development on corporate financial behavior: Moderating role of corporate social responsibility," Finance Research Letters, Elsevier, vol. 74(C).
  44. Ren, Yu & Liu, Xiongfei & Zhu, Yi, 2024. "Incremental marketization reforms and venture capital strategy adjustments: Based on industrial chain innovation development," Finance Research Letters, Elsevier, vol. 70(C).
  45. Zeng, Jing & Chan, Kam C., 2023. "The tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets," International Review of Financial Analysis, Elsevier, vol. 88(C).
  46. Ni, Yanbin, 2025. "Female executives and corporate brand competitiveness: The mediating role of corporate social responsibility," International Review of Financial Analysis, Elsevier, vol. 97(C).
  47. Hua, Mingzhong & Li, Zhe & Zhang, Yudong & Wei, Xiaobei, 2024. "Does green finance promote green transformation of the real economy?," Research in International Business and Finance, Elsevier, vol. 67(PB).
  48. Wu, Shilei & Zhou, Fu-You & Si, Deng-Kui & Hao, Jiawei, 2025. "Does ESG rating policy reduce corporate risk-taking? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  49. Sun, Yabin, 2025. "The effect of corporate social responsibility on total factor productivity: Insights into managerial myopia and innovation mediation," Finance Research Letters, Elsevier, vol. 75(C).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.