Tax Preference, Capital Investment and the Performance of Cultural and Creative Listed Companies—A Mediating Effect Model and Its Implications

DOI

10.2991/icmess-18.2018.314How to use a DOI?

Keywords

Tax preference; Capital investment; The performance of cultural and creative listed company; Mediating effect model

Abstract

Based on the panel data of 137 A-share listed cultural creative companies in Shanghai and Shenzhen during 2012-2015,the author uses the mediation effect-analysis methods empirically studies the relationship between tax preference, capital investment(including R&D investment, human capital) and the performance of cultural creative enterprise. The results show that: on the one hand, tax preference has a positive effect on performance; on the other hand, R&D investment and human capital have a significant positive mediating effect on the relationship between tax preference and the performance of cultural creative companies, tax preference indirectly enhance the performance of the companies through these two inputs.

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  - Dan Han
AU  - Yan Qu
PY  - 2018/06
DA  - 2018/06
TI  - Tax Preference, Capital Investment and the Performance of Cultural and Creative Listed Companies—A Mediating Effect Model and Its Implications
BT  - Proceedings of the 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)
PB  - Atlantis Press
SP  - 1425
EP  - 1431
SN  - 2352-5398
UR  - https://doi.org/10.2991/icmess-18.2018.314
DO  - 10.2991/icmess-18.2018.314
ID  - Han2018/06
ER  -