Tax Preferential, R&D Investment and Enterprise Performance—An Empirical Study Based on Mediating Effect
- https://doi.org/10.2991/aebmr.k.191217.094How to use a DOI?
- Tax incentives, Corporate R&D investment, Corporate performance, Mediating effect
This paper takes 410 companies listed on GEM in 2015-2017 as a sample, and uses R&D investment as a mediator to study the impact of tax incentives on firm performance and explore the mediating effects of R&D investment. The empirical results show that tax incentives have a significant positive effect on corporate performance and R&D investment; corporate R&D investment has a partial mediating effect between tax incentives and firm performance. Therefore, GEM listed companies should effectively use tax incentives and increase R&D investment to improve corporate performance.
- © 2019, 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/).
Cite this article
TY - CONF AU - Yajie WANG PY - 2019 DA - 2019/12/20 TI - Tax Preferential, R&D Investment and Enterprise Performance—An Empirical Study Based on Mediating Effect BT - Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019) PB - Atlantis Press SP - 525 EP - 529 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.191217.094 DO - https://doi.org/10.2991/aebmr.k.191217.094 ID - WANG2019 ER -