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Keywords: D22
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Journal Articles
Incentive of tax policy and labour upgrade: evidence from the value-added tax refund reform in China
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–27.
Published: 21 October 2025
... by the Research Achievements of Jiangsu Social Science Fund Project (24GLC016) awarded to Zhuo Li and the Fundamental Research Funds for the Central Universities, Sun Yat-sen University (2025qntd62) awarded to Shanzhong Du. D22 G32 M15 VAT refund reform Labour upgrading Financing constraint R...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–31.
Published: 09 September 2025
... by demonstrating that digital transformation fosters asset-light enterprise structures and develops intangible knowledge assets to (1) enhance enterprises’ capacity to capitalize on investment opportunities and (2) identify viable long-term investment opportunities. D22 G32 M15 June Cao can...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 472–507.
Published: 09 July 2024
... Limited 2024 Emerald Publishing Limited Licensed re-use rights only Industrial robot uses Labor cost stickiness Labor adjustment costs Employment scale Employment structure D22 M41 O33 The increasing popularity of industrial robot uses in recent decades has been driven...
