... the establishment of the Beijing FinTech and Professional Service Innovation Demonstration Zone in 2018 as a natural experiment, this research applies a difference-in-differences (DiD) framework to bank and firm-level panel data from 2011 to 2023. The study identifies the impact through the interaction term between...

... from the 2007–2015 China Tax Survey, which covers millions of enterprises, and applies a staggered difference-in-differences model for analysis. Findings The results indicate that digital economic development significantly promotes enterprise carbon reduction. Mechanism analysis reveals that green...

... the difference-in-differences (DID) technique combined with matching to control for potential endogeneity of the decision to comply with the CSR Act since the Act in its current form is applicable as a comply-or-explain obligation. Findings The results of this study suggest that mandatory CSR spending has...