绿色创新
业务
信用评级
公司所得税
中国
适度
会计
避税
金融体系
产业组织
双重征税
财务
心理学
政治学
社会心理学
法学
作者
Lixia Wang,Yan Li,Sangying Lu,Vigdis Wangchao Boasson
标识
DOI:10.3389/fenvs.2023.1126692
摘要
Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and tax burden. The results show that 1) the CEO’s green ecological experience can enhance corporate green innovation, 2) China’s tax credit rating positively moderates the impact of the CEO’s green ecological experience on corporate green innovation, and 3) corporate tax burden will negatively moderate the impact of the CEO’s green ecological experience on corporate green innovation.
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