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The role of tax incentives in the alleviation of corporate over-financialization: Evidence from China

Tax incentives, as an important auxiliary means for the government to stabilize the market, are crucial in motivating corporations to move from virtual to real. This article takes Chinese listed companies from 2008 to 2023 as the research object, analyzing the governance effect and internal mechanis...

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Autors principals: Chaohui Xu, Xiangrui Chao
Format: Artigo
Idioma:Inglês
Publicat: Elsevier 2025-12-01
Col·lecció:International Review of Economics & Finance
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Accés en línia:http://www.sciencedirect.com/science/article/pii/S1059056025008111
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