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• W4285395557 abstract "This study employs event study methodology to examine the impacts of China’s Resource Tax Law on corporate firms, from the perspective of stock traders. Our results demonstrate that most sectors experience negative market reactions from 41 to 121 trading days around the announcement rather than immediately. Regarding the determinants of market reactions, we find that research and development (R&D) investments are positively related to cumulative abnormal returns. Moreover, our additional tests show that R&D investments have different impacts on various subsamples. Further, the empirical results remain robust when controlling for potential endogeneity issues." @default.
• W4285395557 created "2022-07-14" @default.
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• W4285395557 date "2022-07-13" @default.
• W4285395557 modified "2023-09-23" @default.
• W4285395557 title "Market Reactions to the Announcement of China’s Resource Tax Law" @default.
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• W4285395557 doi "https://doi.org/10.1080/1540496x.2022.2089017" @default.
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