Work

The tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets

Year: 2023

Type: article

Source: International Review of Financial Analysis

DOI: 10.1016/j.irfa.2023.102685

Authors: Jing Zeng, Kam C. Chan

Institutions: Xiangtan University, Shanghai Business School

Language: English

Topic: Corporate Finance and Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: Philosophy and Social Science Foundation of Hunan Province, Scientific Research Foundation of Hunan Provincial Education Department

Awards: G1686075179, G2133625748

OpenAlex ID: W4376869013

FWCI: 22.72

Cites: 37

Cited by: 39

Related to: 10