Real effects of corporate taxation: A review

M Jacob - European Accounting Review, 2022 - Taylor & Francis
In this study, I review the empirical literature on the real effects of corporate taxation. I define
real effects broadly as firms' investment responses, corporate risk taking, capital structure …

The role of government policy in fostering entrepreneurship: a USA and Africa review

AO Ajayi-Nifise, ST Tula, OF Asuzu… - International Journal of …, 2024 - fepbl.com
This Review explores the crucial role of government policies in fostering entrepreneurship
by examining the experiences of the United States (USA) and various African nations …

Low-carbon city initiatives and firm risk: A quasi-natural experiment in China

J Huang, J Cao, T Hasan, J Zhao - Journal of Financial Stability, 2021 - Elsevier
This study contributes to the low-carbon city (LCC) related literature by providing causal
evidence on the impact of carbon reduction regulation on firm risk. Using staggered …

[HTML][HTML] The impact of lowering carbon emissions on corporate labour investment: A quasi-natural experiment

J Cao, W Li, I Hasan - Energy Economics, 2023 - Elsevier
We examine the impact of low-carbon city (LCC) initiatives on labour investment decisions
(quantity, quality, and well-being). Using a time-varying difference-in-differences approach …

Investor tax credits and entrepreneurship: Evidence from us states

M Denes, ST Howell, F Mezzanotti… - The Journal of …, 2023 - Wiley Online Library
Angel investor tax credits are used globally to spur high‐growth entrepreneurship. Exploiting
their staggered implementation in 31 US states, we find that they increase angel investment …

Low-carbon city initiatives and analyst behaviour: a quasi-natural experiment

J Cao, W Li, A Bilokha - Journal of Financial Stability, 2022 - Elsevier
This paper investigates how environmental regulation and action affect analyst behaviour.
Exploiting staggered enactment of low carbon city (LCC) initiatives in a difference-in …

The market value effect of digital mergers and acquisitions: Evidence from China

H Tang, S Fang, D Jiang - Economic Modelling, 2022 - Elsevier
Digital mergers and acquisitions (M&As) are increasingly popular around the world. This
study examines the effect of digital M&As on the market value of Chinese listed enterprises …

The innovation effect of digital M&As: Evidence from China

H Tang, J Liang, S Fang - International Review of Financial Analysis, 2024 - Elsevier
Digital mergers and acquisitions (M&As) have gained global momentum. However, whether
digital M&As can effectively stimulate corporate innovation awaits further research. This …

Are public health policies associated with corporate innovation? Evidence from US nonsmoking laws

AJ Olson, CG Yust, BE Christensen - Research Policy, 2023 - Elsevier
We use a natural experiment resulting from the staggered adoption of local workplace
nonsmoking laws over the past fifty years to examine whether these public health policies …

Governmental venture capital policies are not all alike: design features in 11 European Countries

G Testa, A Quas, R Compañó - Venture Capital, 2024 - Taylor & Francis
This descriptive study aims at examining to which extent, and by which means governments
intervene in the private venture capital market. To do so, we present original primary data …