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    Tax Incentives, Common Institutional Ownership, and Corporate ESG Performance by Huang, Chengjie, Zhou, Hang, Wan Ahmad, Wan Norhayati, Saad, Ram Al Jaffri, Zhang, Xinrui

    Published 2024
    “…Drawing upon panel data spanning from 2010 to 2021 at the level of China's A-share listed companies and grounded in the context of accelerated depreciation policy for fixed assets, this study commitment to both identify and empirically test the presence of a significant positive correlation between tax incentives and corporate ESG performance. …”
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