The influence of marine ecological compensation policy on enterprises’ environmental investment DOI
Xiongfeng Pan, Shenghan Feng

Journal of Applied Accounting Research, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 11, 2024

Purpose This article investigates the influence of marine ecological compensation policy on enterprises’ environmental investment and explores whether enterprise ownership could impact said influence. Design/methodology/approach Using data China's A-share listed enterprises for period 2007–2020, paper develops a difference-in-differences model moderating effect model. Findings The outcomes corroborate that positively influences enterprises' investment, is nonlinear. Specifically, significantly impacts with lower higher investment. empirical evidence from moderation shows more significant non-state-owned Research limitations/implications findings are based sample 559 in China. Additional studies focus other countries. Practical implications Based present scenario Chinese results report needs to be differentiated firms having different levels study provides valuable insights government formulate policies. Originality/value Marine ecology increasingly affects economic development countries, relevant policies practical significance. However, most scholars concentrate research regulation, have little compensation. how behavior enterprises, further analyzes difference caused by nature ownership, which not only fills gap this field, but also scientific basis formulation adjustment policy.

Language: Английский

Enterprise Tax Assessment and Risk Avoidance Based on Deep Learning DOI Creative Commons
Yifu Lan

International Journal of Computational Intelligence Systems, Journal Year: 2025, Volume and Issue: 18(1)

Published: April 30, 2025

Language: Английский

Citations

0
“Exhale the old and inhale the new”: Comparing the impact of anti-corruption campaign on entrepreneurship and exiting markets in China DOI
Tie Wei, Huaihong Pan, Bin Wei

et al.

Small Business Economics, Journal Year: 2024, Volume and Issue: unknown

Published: May 22, 2024

Language: Английский

Citations

3
Short-Term Relief and Green Transformation: Evidence from the Unintended Environmental Governance Effects of China’s VAT Credit Refund Policy DOI
Tong Yue, Jian Feng Tong, Yan Guo

et al.

Economic Analysis and Policy, Journal Year: 2025, Volume and Issue: unknown

Published: May 1, 2025

Language: Английский

Citations

0
Environmental Policies and Green Technologies: Impacts on Energy Sustainability in the African Continental Free Trade Area. DOI
Xiaohui Yang, Yanchao Feng,

Nasir Hussain

et al.

Renewable Energy, Journal Year: 2024, Volume and Issue: 238, P. 121876 - 121876

Published: Nov. 12, 2024

Language: Английский

Citations

3
The Impact of New VAT Enforcement on Financial Performance: Evidence from Saudi Arabia Non-Financial Listed Companies Using the Event Study and ARMA Model DOI Creative Commons

Mohammed Ibrahim Al-Otaibi,

Normaziah Mohd Nor,

Yusniyati Yusri

et al.

Heliyon, Journal Year: 2024, Volume and Issue: 10(20), P. e39137 - e39137

Published: Oct. 1, 2024

This paper examines the influence of new 15% Value Added Tax (VAT) enforcement on non-financial listed companies in Saudi Arabia. By comparing financial data from 2019, before VAT implementation and COVID-19 pandemic, with 2020, during both increase research aims to uncover consequences this tax policy change. Utilizing charts, tables, an event study analysis approach Autoregressive Moving Average (ARMA) model, we investigated key indicators such as Shareholders' Equity (SE), Total Income (TI), Revenues (TR), Net (NI), Expenses (TE), Other Changes Operating Activity (COA), Cash at End Period (CEP). The findings reveal significant impacts, highlighting companies' challenges due increased burden. dropped average 11.55 million 4.57 million, decreased approximately 1.73 316,234 1.95 331,605, respectively. sharply declined 406,109 74,624, about 1.18 223,495. shifted a negative mean -168,936 positive 523,520, fell 1.99 666,663. These results suggest that has significantly strained performance, emphasizing need consider reforms carefully, particularly developing countries. concludes while enhance government revenues, it imposes substantial strain companies, potentially leading long-term economic repercussions. Policymakers should these implications implement practical measures optimize system support business resilience face reforms.

Language: Английский

Citations

1
The influence of marine ecological compensation policy on enterprises’ environmental investment DOI
Xiongfeng Pan, Shenghan Feng

Journal of Applied Accounting Research, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 11, 2024

Purpose This article investigates the influence of marine ecological compensation policy on enterprises’ environmental investment and explores whether enterprise ownership could impact said influence. Design/methodology/approach Using data China's A-share listed enterprises for period 2007–2020, paper develops a difference-in-differences model moderating effect model. Findings The outcomes corroborate that positively influences enterprises' investment, is nonlinear. Specifically, significantly impacts with lower higher investment. empirical evidence from moderation shows more significant non-state-owned Research limitations/implications findings are based sample 559 in China. Additional studies focus other countries. Practical implications Based present scenario Chinese results report needs to be differentiated firms having different levels study provides valuable insights government formulate policies. Originality/value Marine ecology increasingly affects economic development countries, relevant policies practical significance. However, most scholars concentrate research regulation, have little compensation. how behavior enterprises, further analyzes difference caused by nature ownership, which not only fills gap this field, but also scientific basis formulation adjustment policy.

Language: Английский

Citations

0