The impact of environmental protection tax policy on the financial performance of heavy pollution enterprises

被引：0
|
作者：
Lei, Xue [1 ]
Zhao, Kunjian [2 ]
机构：
[1] Shanghai Univ, Sch Management, Shanghai 200444, Peoples R China
[2] Wuhan Univ Technol, Sch Management, Wuhan 430070, Peoples R China
来源：
GLOBAL NEST JOURNAL | 2024年 / 26卷 / 03期
关键词：
EPT; Heavy polluting enterprises; Balanced trend test; Placebo test; GLOBALIZATION;
D O I：
10.30955/gnj.005750
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
Leveraging the implementation of China's environmental protection tax (EPT) policy in 2018 as a focal point, this study employs a quasi -natural experiment via the doubledifference method to investigate the EPT's impact on the financial performance (FP) of publicly listed companies in heavily polluting industries. The findings reveal the EPT's sustained and positive dynamic effect on the FP of these enterprises, a trend validated through parallel trend and placebo tests. Furthermore, the research highlights that non -state-owned and large-scale firms exhibit more substantial incentives for enhancing their FP.
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页数：7
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