Capital University of Economics and Business

Are corporate cash holdings sensitive to neighborhood carbon emissions?

Abstract As carbon transition and regulatory risks escalate, understanding the impact of local carbon emissions on corporate financial strategies is essential, particularly in shaping cash holding policies to manage environmental liabilities. This study investigates the impact of...

When play becomes pressure: how gamification and algorithms shape gig workers’ burnout

Purpose Grounded in Affective Events Theory and Self-Determination Theory, this study examines how work gamification shapes gig workers’ emotional labor strategies and burnout under different algorithmic features. Design/methodology/approach Using a three-wave survey of 311 gig w...

How do capital tax incentives affect carbon productivity? Evidence from China’s VAT reform

China launched a pilot value-added tax reform in 2004 that allowed eligible firms to deduct input VAT on purchases of fixed assets, thereby lowering the user cost of capital. Using firm-level panel data from 2001 to 2008 and a difference-in-differences design, we find that the re...

Tax Enforcement and Corporate Green Practices: Government–Firm Reciprocity in China's Low‐carbon City Pilot Program

Despite rising expectations for firms to fulfil environmental responsibilities, there is increasing emphasis on collaborative efforts between firms and governments to tackle sustainability challenges. This study demonstrates that governments can adjust tax enforcement to motivate...