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2. Impact of accelerated depreciation policies for fixed assets on firms’ green innovation performance. (2025). Chen, Kedong ; Li, Yuanheng ; Chai, Xinyu ; Su, Ruiqian.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000819.

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3. The influence of income tax incentives on small and low-profit enterprises’ production factor investment. (2025). Zhang, Yan ; Cai, Yanxi ; Xue, Gang.
   In: Economic Systems.
   RePEc:eee:ecosys:v:49:y:2025:i:1:s0939362524000785.

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4. The incentive effects of the macro tax burden on economic growth: A negative or positive incentive effect? Analysis based on panel data. (2024). Huang, Yihan ; Zhang, Xiekui ; Wei, Fenglan.
   In: International Review of Economics & Finance.
   RePEc:eee:reveco:v:93:y:2024:i:pa:p:128-147.

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5. Outward foreign investment performance, digital transformation, and ESG performance: Evidence from China. (2024). khurram, Muhammad usman ; Chen, Yifan ; Abbassi, Wajih.
   In: Global Finance Journal.
   RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000358.

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6. The impact of corporate R&D on the transformation of intellectual property into intangible assets. (2024). Ye, Jingjing ; Lin, Yinghua.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013667.

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7. Can the policy of income taxes merger reduce air pollution emission of enterprises? Evidence from China. (2024). Yang, Junjie ; Li, Yunlong ; Wang, Ruitian ; Ma, Wenjing.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324011383.

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8. The impact of tax digitalization on corporate salary structures. (2024). Song, Yan ; Wei, Wei ; Jin, Ruifeng.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:64:y:2024:i:c:s1544612324004380.

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9. Does ESG performance affect corporate tax avoidance? Evidence from China. (2024). Hu, Wenjie ; Jiang, Pengcheng.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000862.

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10. Research on the impact of government fiscal subsidies and tax incentive mechanism on the output of green patents in enterprises. (2024). Yan, Luqing ; Zhao, Lin ; Gooi, Leong-Mow ; Chong, Kim Mee.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000278.

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11. Structural tax reduction, financing constraint relief and enterprise innovation efficiency. (2024). Liu, YU ; Huang, Nianbing.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:60:y:2024:i:c:s1544612323012205.

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12. Exploring fiscal incentives, financial constraints, and firm innovation performance: A multidimensional correlation analysis and mechanism exploration. (2024). Wu, Xueping ; Deng, YU ; Zhang, Xinqi.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924004666.

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13. How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness. (2023). Wang, Xinyi ; Zhu, Ling.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002019.

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1. The real and financial effects of internal liquidity: Evidence from the Tax Cuts and Jobs Act. (2025). Albertus, James F ; Glover, Brent ; Levine, Oliver.
   In: Journal of Financial Economics.
   RePEc:eee:jfinec:v:166:y:2025:i:c:s0304405x25000145.

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2. The initial effect of U.S. tax reform on foreign acquisitions. (2024). Robinson, Leslie ; Amberger, Harald J.
   In: Review of Accounting Studies.
   RePEc:spr:reaccs:v:29:y:2024:i:2:d:10.1007_s11142-023-09760-1.

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3. The role of tax policy within corporate governance: evidence from inversions. (2024). Deboskey, D G ; Marino, Amanda R.
   In: International Journal of Disclosure and Governance.
   RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00186-4.

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4. Corporate investment decisions with switch flexibility, constraints, and path-dependency. (2024). Martzoukos, Spiros H ; Pospori, Nayia ; Trigeorgis, Lenos.
   In: Review of Quantitative Finance and Accounting.
   RePEc:kap:rqfnac:v:62:y:2024:i:3:d:10.1007_s11156-023-01234-4.

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5. The consequences of the 2017 US international tax reform: a survey of the evidence. (2024). Dharmapala, Dhammika.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:31:y:2024:i:4:d:10.1007_s10797-023-09823-8.

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6. “Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). Kelley, Stacie O ; Lynch, Daniel P ; Lewellen, Christina M.
   In: Journal of Accounting and Economics.
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7. Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Niemann, Rainer ; Sailer, Mariana.
   In: Journal of Business Economics.
   RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5.

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8. The tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets. (2023). Chan, Kam C ; Zeng, Jing.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002016.

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9. How U.S. job policy affects Chinas scientific and technological manufacturing firms? A perspective based on the competitive environment. (2023). Zhang, Pengdong ; Wang, Jiaxin ; Long, Houyin ; Wu, Guilin.
   In: Energy Economics.
   RePEc:eee:eneeco:v:126:y:2023:i:c:s0140988323004747.

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10. The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence. (2023). Dharmapala, Dhammika.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_10802.

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11. Leaving well-worn paths: Reversal of the investment-uncertainty relationship and flexible biogas plant operation. (2022). Kupfer, Stefan ; Lauven, Lars-Peter ; Briest, Gordon ; Lukas, Elmar.
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:300:y:2022:i:3:p:1162-1176.

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12. Optimal timing and capacity choice with taxes and subsidies under uncertainty. (2021). Rodrigues, Artur ; Pereira, Paulo J ; Azevedo, Alcino.
    In: Omega.
    RePEc:eee:jomega:v:102:y:2021:i:c:s0305048320306666.

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13. Real Options in Operations Research: A Review. (2018). Tsekrekos, Andrianos ; Trigeorgis, Lenos.
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:270:y:2018:i:1:p:1-24.

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14. Replacement decisions with multiple stochastic values and depreciation. (2017). Adkins, Roger ; Paxson, Dean.
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:257:y:2017:i:1:p:174-184.

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15. Trade credit and bank loan: Evidence from Chinese firms. (2015). Lin, Tsung-Te ; Chou, Jian-Hsin.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:36:y:2015:i:c:p:17-29.

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16. Real estate collateral value and investment: The case of China. (2015). Wu, Jing ; Gyourko, Joseph ; Deng, Yongheng.
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:86:y:2015:i:c:p:43-53.

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17. State Capitalism vs. Private Enterprise. (2015). Zhou, Mingming ; Ljungqvist, Alexander ; Lu, Haitian ; Chen, Donghua ; Jiang, Dequan.
    In: CEPR Discussion Papers.
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18. Measuring bank competition in China: A comparison of new versus conventional approaches applied to loan markets. (2014). Xu, Bing ; Rixtel, Adrian ; Van Leuvensteijn, Michiel ; van Rixtel, Adrian.
    In: Working Papers.
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19. When bank loans are bad news: Evidence from market reactions to loan announcements under the risk of expropriation. (2012). Zhao, Shan ; Schwienbacher, Armin ; Huang, Weihua.
    In: Journal of International Financial Markets, Institutions and Money.
    RePEc:eee:intfin:v:22:y:2012:i:2:p:233-252.

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20. Corporate investment, government control, and financing channels: Evidence from Chinas Listed Companies. (2012). Malatesta, Paul ; Xin, Qingquan ; Firth, Michael ; Xu, Liping.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:18:y:2012:i:3:p:433-450.

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21. Does property rights protection affect corporate risk management strategy? Intra- and cross-country evidence. (2012). Zou, Hong ; Lin, Chen.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:18:y:2012:i:2:p:311-330.

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22. Corruption and firm growth: Evidence from China. (2012). You, Jing ; Wang, Yuanyuan.
    In: China Economic Review.
    RePEc:eee:chieco:v:23:y:2012:i:2:p:415-433.

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23. How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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24. Monetary and Fiscal Stimuli, Ownership Structure, and Chinas Housing Market. (2011). Wu, Jing ; Morck, Randall ; Deng, Yongheng ; Yeung, Bernard.
    In: Ratio Working Papers.
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25. Does social capital affect the financing decisions of Chinese small and medium-sized enterprises?. (2010). Newman, Alexander ; Guariglia, Alessandra ; Du, Jun.
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26. Information Disclosure, Market Discipline and the Management of Bank Capital: Evidence from the Chinese Financial Sector. (2010). Wu, Yuliang ; Bowe, Michael.
    In: Journal of Financial Services Research.
    RePEc:kap:jfsres:v:38:y:2010:i:2:p:159-186.

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27. The Impact of Bank and Non-Bank Financial Institutions on Local Economic Growth in China. (2010). Degryse, Hans ; Cheng, Xiaoqiang.
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    RePEc:kap:jfsres:v:37:y:2010:i:2:p:179-199.

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28. A Political Economy Perspective of the Chinese Government Tactical Behavior. (2009). Gabriele, Guggiola .
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29. Finance and Firm Start-up Size: Quantile Regression Evidence from China. (2009). Girma, Sourafel ; Du, Jun.
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30. Vertical Integration, Institutional Determinants and Impact: Evidence from China. (2009). Morck, Randall ; Huang, Jun ; Joseph P. H. Fan, ; Yeung, Bernard.
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31. Cluster-based industrialization in China: Financing and performance. (2009). Zhang, Xiaobo ; Long, Cheryl.
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32. Law, Finance, and Economic Growth in China: An Introduction. (2009). Yueh, Linda ; Yao, Yang.
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33. Financial Constraints in China: Firm-Level Evidence. (2009). Vandenbussche, Hylke ; Steingress, Walter ; poncet, sandra.
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34. Market power and the matching of trade credit terms. (2008). Klapper, Leora ; Fabbri, Daniela.
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35. Export Productivity, Finance, and Economic Growth: Are the Southern Engines of Growth Different?. (2008). Santos-Paulino, Amelia ; Guariglia, Alessandra.
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36. Political connections and minority-shareholder protection: Evidence from securities-market regulation in China. (2008). Cole, Rebel ; berkman, henk ; Fu, Lawrence.
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37. Is Cross-listing Associated with Stronger Executive Incentives? Evidence from China. (2008). Chi, Wei ; Zhang, Haiyan.
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38. Internal Finance and Growth: Microeconometric Evidence on Chinese Firms. (2008). Song, Lina ; Guariglia, Alessandra ; Liu, Xiaoxuan.
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39. Multinationals, Access to Finance and the Exports of Private Firms in China. (2008). Girma, Sourafel ; Du, Jun.
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40. KNOWING ONES LOT IN LIFE VERSUS CLIMBING THE SOCIAL LADDER: THE FORMATION OF REDISTRIBUTIVE PREFERENCES IN URBAN CHINA. (2008). Smyth, Russell ; Qian, Xiaolei.
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41. DETERMINANTS OF TURNOVER INTENTIONS AMONG CHINESE OFF FARM MIGRANTS. (2008). Smyth, Russell ; Li, Xiaoxu ; Zhai, Qingguo.
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42. Internal Finance and Growth: Microeconometric Evidence on Chinese Firms. (2008). Song, Lina ; Guariglia, Alessandra ; Liu, Xiaoxuan.
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43. Finance and cluster-based industrial development in China. (2008). Zhang, Xiaobo ; Ruan, Jianqing.
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44. X-efficiency versus Rent Seeking in Chinese banks: 1997-2006. (2008). Matthews, Kent ; Zhang, XU ; Guo, Jianguang .
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45. Doesgood governmentdraw foreign capital ? Explaining Chinas exceptional foreign direct investment inflow. (2007). Xu, Lixin ; Morck, Randall ; Fan, Joseph P. H., ; Yeung, Bernard.
    In: Policy Research Working Paper Series.
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46. Formal finance and trade credit during Chinas transition. (2007). Zhu, Tian ; Xu, Lixin ; Cull, Robert.
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47. Improving corporate governance where the State is the controlling block holder: Evidence from China. (2007). Cole, Rebel ; berkman, henk ; Fu, Lawrence.
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48. Investors’ behaviour in the Chinese Stock Exchanges: Empirical Evidence in a Systemic Approach. (2007). Palomba, Giulio ; Lucarelli, Caterina.
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49. Institutions and Foreign Investment: China versus the World. (2007). Xu, Lixin ; Morck, Randall ; Joseph P. H. Fan, ; Yeung, Bernard.
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50. Agency Conflicts, Investment, and Asset Pricing. (2007). Wang, Neng ; Albuquerque, Rui.
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51. Das (Wasted) Kapital: Firm Ownership and Investment Efficiency in China. (2007). Wei, Shang-Jin ; Dollar, David.
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52. A SURVEY OF RECENT DEVELOPMENTS IN THE LITERATURE OF FINANCE AND GROWTH. (2007). Ang, James.
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53. Financial Aspects of Transactions with FDI: Trade Credit Provision by SMEs in China. (2007). Watanabe, Mariko ; Ito, Seiro ; Yanagawa, Noriyuki.
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54. Is the Chinese Growth Miracle Built to Last?. (2007). Prasad, Eswar.
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55. The determinants of foreign partners equity ownership in Southeast Asian joint ventures. (2007). Richards, Malika ; Indro, Daniel C..
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56. Differences in Governance Practices between U.S. and Foreign Firms: Measurement, Causes, and Consequences. (2007). Stulz, René ; Williamson, Rohan ; Aggarwal, Reena ; Erel, Isil.
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57. Financing firms in India. (2006). Qian, Meijun ; Allen, Franklin ; Chakrabarti, Rajesh ; De, Sankar.
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58. Financial Sector Development and Growth: The Chinese Experience. (2006). Zhou, Mingming ; HASAN, IFTEKHAR.
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59. A Framework for Independent Monetary Policy in China. (2006). Prasad, Eswar ; Goodfriend, Marvin S.
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60. Hot Money Inflows in China: How the Peoples Bank of China Took up the Challenge. (2006). Bouvatier, Vincent.
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61. Monetary policy implementation in China. (2006). Goodfriend, Marvin ; Prasad, Eswar.
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62. The Limits of Financial Globalization. (2005). Stulz, René.
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63. Making Markets: Reforms to Strengthen Asias Debt Capital Markets. (2004). Liu, Qiao ; Lejot, Paul ; Qiao, LIU ; Arner, Douglas.
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64. The new comparative economics. (2003). Shleifer, Andrei ; Lopez-de-Silanes, Florencio ; La Porta, Rafael ; Glaeser, Edward ; Djankov, Simeon.
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65. Too much cocited documents. This list is not complete

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