Chen, Ming-Chin - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 75-89
exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether … held firms are more likely than listed firms to choose shareholder investment tax credits and forego corporate tax benefits … investment tax credits. Taken together, these results suggest that stock market pressure has a significant effect on firms …
