Work

Water resource tax and corporate cost stickiness: evidence from China’s reform

Year: 2026

Type: article

Source: Journal of Accounting in Emerging Economies

DOI: 10.1108/jaee-07-2025-0365

Authors: Nizhou Yu, Duan Liu, Hong Wan, Chang Chen

Institutions: Changsha University of Science and Technology, Hunan University, State University of New York at Oswego

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Clean water and sanitation

Open Access status: closed

Funders: National Natural Science Foundation of China, Hunan Office of Philosophy and Social Science

Awards: G3454658729, G5354369554

OpenAlex ID: W7140864839

FWCI: 19.79

Cites: 80

Cited by: 1

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