The impact of rural revitalization policies on the diversification benefits of listed agricultural companies

Haoshen Liang, Keyu Chen, Yun Wang and Likun Ni

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

Abstract: This paper investigates the effect of the implementation of rural revitalization policy on the diversification of listed agricultural companies, using panel quantile model with OLS regression model, and examines the heterogeneity of tax incentives on the above effect. And the manuscript find that the regression coefficient of the explanatory variables of tax incentives is 0.3367, which is significant at 1 % level. It indicates that tax incentives have a significant positive effect on the business performance of agricultural listed companies, which in turn promotes the transformation of agricultural listed companies to modern agriculture.

Keywords: Rural revitalization policy; Agricultural listed companies; Diversification; Business performance; Regression coefficient (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:s1544612323012916

DOI: 10.1016/j.frl.2023.104919

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