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Keywords: M15
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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
... Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only VAT refund reform Labour upgrading Financing constraint R&D investment D22 G32 M15 Research Achievements of Jiangsu Social Science Fund Project 24GLC016 Funding...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–31.
Published: 09 September 2025
... rights only Digital transformation Smart machine theory Financing activities Long-term investment Operating activities D22 G32 M15 Funding: This study was funded by the Research Achievements of Jiangsu Social Science Fund Project (24GLC016) awarded to Zhuo Li...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 184–210.
Published: 30 November 2023
... be seen at http://creativecommons.org/licences/by/4.0/legalcode Legitimacy Internal auditing ERP Technological change Case study M15 M42 While attention to internal auditing is increasing (Christ et al., 2015 ; Roussy and Perron, 2018), it remains a contested business...
