Environmental protection tax on enterprise environmental, social and governance performance : a multi-perspective analysis based on financing constraints
Year of publication: |
2023
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Authors: | Liu, Ailan ; Dai, Sijia ; Wang, Zhixuan |
Published in: |
Journal of Asian economics. - Amsterdam [u.a.] : Elsevier Science, ISSN 1049-0078, ZDB-ID 1061920-3. - Vol. 89.2023, p. 1-14
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Subject: | Environmental protection tax | ESG | Financing constraints | Umweltschutz | Environmental protection | Unternehmensfinanzierung | Corporate finance | Liquiditätsbeschränkung | Liquidity constraint |
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