Accelerated depreciation of fixed assets and green transformation of enterprises

Yixuan Guo and Fan Zhang

Pacific-Basin Finance Journal, 2024, vol. 86, issue C

Abstract: Facilitating the green transformation of enterprises is a crucial research topic. Tax policy is a key tool for governments to influence enterprise development, with a significant impact on their innovation behavior. We establish a staggered DID model based on the relevant data of Chinese A-share listed companies from 2012 to 2021, finding that the policy can promote green transformation of enterprises though optimized finance, innovation driven, and responsibility implementation. We also explore the policy's heterogeneous impact in three dimensions: time, space, and corporate attributes. Based on the above findings, suggestions are provided for further improving the policy in China.

Keywords: Accelerated depreciation of fixed assets; Green transformation of enterprises; Text recognition (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24001793

DOI: 10.1016/j.pacfin.2024.102428

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