Accelerated Depreciation Tax Credit and Corporate Financialization Based on the PSM-DID Model
In this paper, we use the data of China’s manufacturing listed companies from 2009 to 2018, adopt the method of propensity score matching and double difference (PSM-DID) to solve the sample’s selective bias, and select the accelerated depreciation policy of fixed assets issued by China in 2014 as a...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Hindawi-Wiley
2020-01-01
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| Series: | Wireless Communications and Mobile Computing |
| Online Access: | http://dx.doi.org/10.1155/2020/6622900 |