The effect of tax credit reporting on the efficiency of enterprise labor investment

Hongyan Ding and Qingjuan Li

Finance Research Letters, 2024, vol. 60, issue C

Abstract: This paper uses the data of A-share listed enterprises in Shanghai and Shenzhen from 2010 to 2022 as samples for empirical analysis. The empirical research finds that tax credit reporting has A significant positive impact on the labor investment efficiency of enterprises, and this impact is achieved by reducing the internal and external financing constraints of enterprises. In addition, the heterogeneity test results show that the labor investment efficiency of private enterprises is more likely to be affected by the change of corporate tax credit rating.

Keywords: Tax credit investigation; Enterprise labor investment efficiency; Financing constraints; Influence (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:60:y:2024:i:c:s1544612323011777

DOI: 10.1016/j.frl.2023.104805

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