Environmental protection taxes, audit fees and corporate ESG performance

被引：0
|
作者：
Li, Fengzuo [1 ,2 ]
Na, Pengjie [1 ]
Wang, Xiaolan [1 ]
Li, Xinyu [1 ]
机构：
[1] Yunnan Univ Finance & Econ, Sch Accounting, Kunming 650221, Peoples R China
[2] Southwest Forestry Univ, Coll Econ & Management, Kunming 650224, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2024年 / 69卷
关键词：
Environmental protection taxes; Audit fees; ESG;
D O I：
10.1016/j.frl.2024.106058
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The effectiveness of promoting sustainable development depends on the efficiency of formulating and implementing applicable policies. Based on a sample of Chinese listed companies from 2011 to 2022, this study reveals a significant enhancement of the environmental protection taxes in corporate ESG performance. The finding indicates that implementing environmental protection taxes can effectively enhance ESG performance omnidirectionally. This impact operates mainly through reducing audit fees. These findings enhance and broaden the current body of literature and contribute to a more comprehensive understanding of the impact of macro policies on individual agents.
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页数：6
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