This study examines how the large and unexpected Chinese credit stimulus in 2008 affects
firms' labor decision. Using a large sample of industrial firms, we find that state-owned …

VAT rebates have gained prominence as a significant tax incentive policy. This study aims to
illuminate how adjustments to the export VAT rebate rate influence corporate investment …

While extent literature suggests that major SOE customers can be beneficial to non-SOEs
because of SOEs' stable demand and ability to provide credit endorsement, the absolute …

Employing a panel sample of 5,090 firm-years from 981 UK firms during the period from
2010 to 2016, we investigate the impact of the implementation of expanded auditor's reports …

This study investigates the effect of a fault-tolerant and error-correction mechanism (FTECM)
on state-owned enterprises'(SOEs') capital-allocation efficiency (CAE). We conduct …

This paper aims to study the international experience (in the aspect and taking into account
the specifics of regions of the world) integrating the SDGs into corporate strategies and to …

Utilizing SMEs panel data and an Ordinary Least Squares approach, this study examines
the effects of tax and financially distressed proxies on Greek SMEs' earnings management …

This paper examines the impact of an innovation incentive policy on corporate tax
avoidance, utilizing China's R&D expenditure super deduction policy reform in 2016 as a …

Using the staggered implementation of the Golden Tax Project III in China, this paper finds
that firms exposed to stricter tax supervision reduce their corporate social responsibility. The …

In response to external adverse factors affecting corporate performance, managers may be
motivated to engage in earnings manipulation. Environmental regulation as an institutional …