We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

In this study, I review the empirical literature on the real effects of corporate taxation. I define
real effects broadly as firms' investment responses, corporate risk taking, capital structure …

As the salient pain during the economic downturn, tax stickiness has been deeply troubling
enterprises. Given the burgeoning academic interest in the role of digital transformation in …

In this paper, we investigate the impact of digital finance on corporate innovation based on
Chinese A-share listed companies from 2011 to 2017. We find that digital finance has a …

Green innovation is crucial for modern firms to achieve green transformation in the context of
sustainable development. Although some studies have shed light on the determinants of …

The mere marketing of firms as environmentally friendly does not mean that the firms are
genuinely green. In this paper, we propose a new measure, Green Score, to capture firms' …

Tax reform can promote enterprise innovation at the cost of tax risks and uncertainty. This
study explores the impact of tax uncertainty on firm innovation speed using a sample of A …

To “crack down” on tax havens and offshore financial centers, the Organisation for Economic
Co-operation and Development (OECD) has promoted an internationally agreed tax …

This study asks whether new chief executive officers (CEOs) care about innovation
postturnover. Using a large sample of Chinese listed firms between 2008 and 2019, our …

The pressure upon local governments to redeem their debt could affect government fiscal
ability. It could consequently affect their fiscal policies on corporations, which might distort …