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Tax incentives and corporate digital transformation: Evidence from China’s accelerated depreciation policy
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References

  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 2006Financial Constraints Risk3,702 cited
  • 1967Tax Policy and Investment Behavior1,703 cited
  • 2011Trade Liberalization, Exports, and Technology Upgrading: Evidence on the Impact of MERCOSUR on Argentinian Firms1,548 cited
  • 2020Entropy-balanced accruals761 cited
  • 2016Tax Policy and Heterogeneous Investment Behavior570 cited
  • 2022Does digital transformation matter for corporate risk-taking?494 cited
  • 2021Green credit policy and firm performance: What we learn from China469 cited
  • 2022Does the digital transformation of enterprises affect stock price crash risk?453 cited
  • 2021Notching R&D Investment with Corporate Income Tax Cuts in China451 cited
  • 2019How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China416 cited
  • 2023Corporate digital transformation and labor structure upgrading192 cited
  • 2021Digital transformation as a strategy to reach sustainability190 cited
  • 2022Inefficient investment and digital transformation: What is the role of financing constraints?182 cited
  • 2021China’s Anticorruption Campaign and Entrepreneurship

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169 cited
  • 2022The impact of environmental regulation policy on firms' energy-saving behavior: A quasi-natural experiment based on China's low-carbon pilot city policy159 cited
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