Short-Term Relief and Green Transformation: Evidence from the Unintended Environmental Governance Effects of China’s VAT Credit Refund Policy
Economic Analysis and Policy,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 1, 2025
Язык: Английский
“Exhale the old and inhale the new”: Comparing the impact of anti-corruption campaign on entrepreneurship and exiting markets in China
Small Business Economics,
Год журнала:
2024,
Номер
unknown
Опубликована: Май 22, 2024
Язык: Английский
Environmental Policies and Green Technologies: Impacts on Energy Sustainability in the African Continental Free Trade Area.
Renewable Energy,
Год журнала:
2024,
Номер
238, С. 121876 - 121876
Опубликована: Ноя. 12, 2024
Язык: Английский
Enterprise Tax Assessment and Risk Avoidance Based on Deep Learning
International Journal of Computational Intelligence Systems,
Год журнала:
2025,
Номер
18(1)
Опубликована: Апрель 30, 2025
Язык: Английский
Does the new environmental protection law hinder the development of new quality productive forces in industrial enterprises? A quasi-natural experiment in China
Journal of Cleaner Production,
Год журнала:
2025,
Номер
517, С. 145870 - 145870
Опубликована: Май 29, 2025
Язык: Английский
The Impact of New VAT Enforcement on Financial Performance: Evidence from Saudi Arabia Non-Financial Listed Companies Using the Event Study and ARMA Model
Heliyon,
Год журнала:
2024,
Номер
10(20), С. e39137 - e39137
Опубликована: Окт. 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.
Язык: Английский
The influence of marine ecological compensation policy on enterprises’ environmental investment
Journal of Applied Accounting Research,
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 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.
Язык: Английский