Tax Preferential, R&D Investment and Enterprise Performance—An Empirical Study Based on Mediating Effect

DOI

10.2991/aebmr.k.191217.094How to use a DOI?

Keywords

Tax incentives, Corporate R&D investment, Corporate performance, Mediating effect

Abstract

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.

Copyright

© 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/).

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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  - 10.2991/aebmr.k.191217.094
ID  - WANG2019
ER  -