Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/89063
DC Field | Value | Language |
---|---|---|
dc.contributor | School of Accounting and Finance | en_US |
dc.creator | Wang, Y | en_US |
dc.creator | Zhang, Y | en_US |
dc.date.accessioned | 2021-02-04T02:28:55Z | - |
dc.date.available | 2021-02-04T02:28:55Z | - |
dc.identifier.uri | http://hdl.handle.net/10397/89063 | - |
dc.language.iso | en | en_US |
dc.publisher | Elsevier | en_US |
dc.rights | © 2020 Elsevier Inc. All rights reserved. | en_US |
dc.rights | © 2020. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/. | en_US |
dc.rights | The following publication Wang, Y., & Zhang, Y. (2020). Do state subsidies increase corporate environmental spending? International Review of Financial Analysis, 72, 101592 is available at https://dx.doi.org/10.1016/j.irfa.2020.101592. | en_US |
dc.subject | Environmental spending | en_US |
dc.subject | Financial constraints | en_US |
dc.subject | State subsidies | en_US |
dc.subject | State-owned enterprises | en_US |
dc.title | Do state subsidies increase corporate environmental spending? | en_US |
dc.type | Journal/Magazine Article | en_US |
dc.identifier.spage | 1 | en_US |
dc.identifier.epage | 11 | en_US |
dc.identifier.volume | 72 | en_US |
dc.identifier.doi | 10.1016/j.irfa.2020.101592 | en_US |
dcterms.abstract | This study investigates the impact of state subsidies on corporate environmental spending of Chinese listed firms between 2011 and 2018, using a hand-collected data from corporate annual and environmental responsibility reports. We find a positive relationship between state subsidies and corporate environment spending, indicating firms receiving government subsidies are more likely to behave more environmentally responsible. In addition, the positive relationships are more pronounced among the non-state-owned enterprises (non-SOEs) and the firms experiencing financial constraints. It is because, non-SOEs are more likely to lose government support comparing to their SOE peers, thus making more efforts to address corporate pollution. Moreover, firms subject to financial difficulties tend to build an environmental responsible image and to contribute more in environment protection. | en_US |
dcterms.accessRights | open access | en_US |
dcterms.bibliographicCitation | International review of financial analysis, Nov. 2020, v. 72, 101592, p. 1-11 | en_US |
dcterms.isPartOf | International review of financial analysis | en_US |
dcterms.issued | 2020-11 | - |
dc.identifier.scopus | 2-s2.0-85092512779 | - |
dc.identifier.eissn | 1057-5219 | en_US |
dc.identifier.artn | 101592 | en_US |
dc.description.validate | 202102 bcrc | en_US |
dc.description.oa | Accepted Manuscript | en_US |
dc.identifier.FolderNumber | a0554-n01 | - |
dc.identifier.SubFormID | 180 | - |
dc.description.fundingSource | Self-funded | en_US |
dc.description.pubStatus | Published | en_US |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Wang_State_Subsidies_Increase.pdf | Pre-Published version | 1.21 MB | Adobe PDF | View/Open |
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