Supply chain transparency and corporate financial fraud

Finance research letters, Год журнала: 2025, Номер 77, С. 107070 - 107070

Опубликована: Фев. 26, 2025

Язык: Английский

The Impact of Water Resources Tax Reform on Corporate ESG Performance: Patent Evidence from China

Water, Год журнала: 2025, Номер 17(7), С. 959 - 959

Опубликована: Март 25, 2025

This paper uses a difference-in-differences approach to investigate how China’s water resources tax reform influences corporate Environmental, Social and Governance (ESG) performance. Drawing on panel dataset of A-share listed companies from 2013 2023, we find that the significantly improves firms’ ESG ratings, result holds under multiple robustness checks. Mechanism tests reveal this positive effect operates through enhanced green technological innovation, increased environmental investment, heightened pressure capital markets, with media attention further reinforcing these pathways. Heterogeneity analyses indicate state-owned enterprises larger firms experience particularly strong improvements following reform. These findings provide empirical evidence effectiveness government-led governance policies offer practical insights for promoting transformation in sector.

Язык: Английский

Impact of Fintech on supply chain resilience

International Review of Financial Analysis, Год журнала: 2025, Номер unknown, С. 104241 - 104241

Опубликована: Апрель 1, 2025

Язык: Английский