The Influence of Environmental Regulation on the Innovation Performance of Manufacturing Listed Companies Based on the Difference of Government Support

DOI

10.2991/hsmet-18.2018.140How to use a DOI?

Keywords

government support; environmental regulation; tax preferences; innovation performance

Abstract

The difference in the intensity of local government support determines the impact of environmental regulation on the innovation performance of enterprises. Using the micro-level data of 104 listed companies in the 2011-2015 manufacturing industry, this paper examines how the difference between the intensity of government direct subsidy and tax incentives affects the relationship between environmental regulation and innovation performance. The results show that: The environmental regulation has a significant positive impact on the innovation performance of manufacturing companies when the government tax preferential intensity is high.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhangsheng Jiang
AU  - Cuiying Zhou
PY  - 2018/06
DA  - 2018/06
TI  - The Influence of Environmental Regulation on the Innovation Performance of Manufacturing Listed Companies Based on the Difference of Government Support
BT  - Proceedings of the 2018 3rd International Conference on Humanities Science, Management and Education Technology (HSMET 2018)
PB  - Atlantis Press
SP  - 706
EP  - 712
SN  - 2352-5398
UR  - https://doi.org/10.2991/hsmet-18.2018.140
DO  - 10.2991/hsmet-18.2018.140
ID  - Jiang2018/06
ER  -