Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)

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

Authors
Yajie WANG
Corresponding Author
Yajie WANG
Available Online 20 December 2019.
DOI
https://doi.org/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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Volume Title
Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
20 December 2019
ISBN
978-94-6252-866-6
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.191217.094How to use a DOI?
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/).

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  -