Matches in SemOpenAlex for { <https://semopenalex.org/work/W4224248794> ?p ?o ?g. }
Showing items 1 to 86 of
86
with 100 items per page.
- W4224248794 endingPage "3649" @default.
- W4224248794 startingPage "3625" @default.
- W4224248794 abstract "Abstract Using a difference‐in‐differences (DID) approach, this paper evaluates the effects of China's accelerated depreciation policy on corporate leverage. We find that the policy significantly increases corporate total leverage, which is mainly driven by the increase in long‐term leverage. Moreover, raising investment in fixed assets serves as the primary mediating channel through which the policy affects long‐term leverage and thus, total leverage. Finally, the positive effects of the policy on leverage are primarily significant in firms that are not close to tax exhaustion, and firms that invest in long‐lived assets." @default.
- W4224248794 created "2022-04-26" @default.
- W4224248794 creator A5027188223 @default.
- W4224248794 creator A5078221318 @default.
- W4224248794 date "2022-04-27" @default.
- W4224248794 modified "2023-09-25" @default.
- W4224248794 title "Investment incentives and leverage: Evidence from China’s accelerated depreciation policy" @default.
- W4224248794 cites W1867128203 @default.
- W4224248794 cites W1964624058 @default.
- W4224248794 cites W1965069187 @default.
- W4224248794 cites W2087178224 @default.
- W4224248794 cites W2106507656 @default.
- W4224248794 cites W2106969911 @default.
- W4224248794 cites W2169478177 @default.
- W4224248794 cites W2254174580 @default.
- W4224248794 cites W2477262235 @default.
- W4224248794 cites W2758656006 @default.
- W4224248794 cites W2898369958 @default.
- W4224248794 cites W2913141095 @default.
- W4224248794 cites W2989763571 @default.
- W4224248794 cites W3021274223 @default.
- W4224248794 cites W3023634873 @default.
- W4224248794 cites W3024976888 @default.
- W4224248794 cites W3031278346 @default.
- W4224248794 cites W3122184969 @default.
- W4224248794 cites W3122505911 @default.
- W4224248794 cites W3124174661 @default.
- W4224248794 cites W3124963659 @default.
- W4224248794 cites W3125430773 @default.
- W4224248794 cites W3126027981 @default.
- W4224248794 doi "https://doi.org/10.1111/twec.13273" @default.
- W4224248794 hasPublicationYear "2022" @default.
- W4224248794 type Work @default.
- W4224248794 citedByCount "8" @default.
- W4224248794 countsByYear W42242487942023 @default.
- W4224248794 crossrefType "journal-article" @default.
- W4224248794 hasAuthorship W4224248794A5027188223 @default.
- W4224248794 hasAuthorship W4224248794A5078221318 @default.
- W4224248794 hasConcept C119857082 @default.
- W4224248794 hasConcept C153083717 @default.
- W4224248794 hasConcept C162324750 @default.
- W4224248794 hasConcept C175444787 @default.
- W4224248794 hasConcept C17744445 @default.
- W4224248794 hasConcept C181622380 @default.
- W4224248794 hasConcept C191935318 @default.
- W4224248794 hasConcept C199539241 @default.
- W4224248794 hasConcept C29122968 @default.
- W4224248794 hasConcept C41008148 @default.
- W4224248794 hasConcept C44750222 @default.
- W4224248794 hasConcept C556758197 @default.
- W4224248794 hasConcept C58202505 @default.
- W4224248794 hasConcept C95383336 @default.
- W4224248794 hasConceptScore W4224248794C119857082 @default.
- W4224248794 hasConceptScore W4224248794C153083717 @default.
- W4224248794 hasConceptScore W4224248794C162324750 @default.
- W4224248794 hasConceptScore W4224248794C175444787 @default.
- W4224248794 hasConceptScore W4224248794C17744445 @default.
- W4224248794 hasConceptScore W4224248794C181622380 @default.
- W4224248794 hasConceptScore W4224248794C191935318 @default.
- W4224248794 hasConceptScore W4224248794C199539241 @default.
- W4224248794 hasConceptScore W4224248794C29122968 @default.
- W4224248794 hasConceptScore W4224248794C41008148 @default.
- W4224248794 hasConceptScore W4224248794C44750222 @default.
- W4224248794 hasConceptScore W4224248794C556758197 @default.
- W4224248794 hasConceptScore W4224248794C58202505 @default.
- W4224248794 hasConceptScore W4224248794C95383336 @default.
- W4224248794 hasIssue "11" @default.
- W4224248794 hasLocation W42242487941 @default.
- W4224248794 hasOpenAccess W4224248794 @default.
- W4224248794 hasPrimaryLocation W42242487941 @default.
- W4224248794 hasRelatedWork W1511627485 @default.
- W4224248794 hasRelatedWork W2084637722 @default.
- W4224248794 hasRelatedWork W2513376399 @default.
- W4224248794 hasRelatedWork W2755602841 @default.
- W4224248794 hasRelatedWork W2769113502 @default.
- W4224248794 hasRelatedWork W2895934965 @default.
- W4224248794 hasRelatedWork W3123439669 @default.
- W4224248794 hasRelatedWork W3125753045 @default.
- W4224248794 hasRelatedWork W3126123696 @default.
- W4224248794 hasRelatedWork W4255972572 @default.
- W4224248794 hasVolume "45" @default.
- W4224248794 isParatext "false" @default.
- W4224248794 isRetracted "false" @default.
- W4224248794 workType "article" @default.