The tax incentives and corporate cash holdings : Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets
Year of publication: |
2023
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Authors: | Zeng, Jing ; Chan, Kam C. |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 88.2023, p. 1-12
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Subject: | Tax incentives | Difference-in-differences method | Cash holdings | Accelerated depreciation tax policy | Steuervergünstigung | Tax incentive | Steuerpolitik | Tax policy | Cash-Management | Cash management | Abschreibung | Depreciation | Betriebliche Liquidität | Corporate liquidity |
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