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The Relationship between government subsidies and Research & Development Investment of Chinese Agricultural Listed Companies

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Asian Agricultural Research 2017年第7期9卷 35-40页

作者： Xiaomin HAO Chengxing MAO College of Economics and Management Huazhong Agricultural University

Based on the background of China's emerging and transitional market,government subsidies to enterprises are regarded as a " helping hand" of promoting economic structural adjustment. In this paper,using China's A-share agricultural listed companies from 2010 to 2015 as research samples,we discuss the influence of government subsidies on research and development( hereinafter referred to as R & D) investment,and the difference in the relationships between the two from the perspective of different nature of property rights. The results show that,on the whole,the increase in government subsidies does not promote the intensity of R & D investment of agricultural listed companies. And after distinguishing the nature of property rights,the results show that state-owned enterprises can get more government subsidies than private enterprises,and the increase in government subsidies boosts the increase in R & D investment in private enterprises,but there is a negative correlation between government subsidies and R & D investment of state-owned enterprises. This conclusion can broaden the research perspective of the influence factors of corporate R & D investment,and it is of practical significance to further clarify the role of government subsidies in R & D investment decisions of enterprises with different nature of property rights.

关键词： government subsidies Nature of property rights R & D investment Agricultural listed companies

Impact of Quality and government subsidies on Elderly Care Services

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Proceedings of Business and Economic Studies 2021年第4期4卷 139-145页

作者： Mengna Li Liyun Wu School of Energy Science&Engineering Henan Polytechnic UniversityJiaozuo 454003Henan ProvinceChina

In order to solve the problem of imbalance resource allocation and service income in the elderly care service industry,this article establishes three service income models in different situations for a single provider and a single integrator while considering the quality as well as government *** results showed that government subsidies can significantly improve quality efforts and service income with a mutual restriction between quality and service *** subsidies would have an impact on the quality,and they are more conducive to the service income of *** government subsidies are less than 80% of the service income,the incentive effect is better.

关键词： Revenue model Pension service supply chain Quality preference government subsidies

Are zombie firms more incentivized to financialize?

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China Journal of Accounting Research 2021年第4期14卷 117-135页

作者： Haomin Wu Meng Yang Jun Gu School of Accounting Yunnan University of Finance and EconomicsKunmingYunnanChina School of Economics and Management Shihezi UniversityShiheziXinjiangChina Department of Accounting&Research Center for Finance and Accounting College of EconomicsShenzhen UniversityShenzhenGuangdongChina

This paper investigates whether zombie firms demonstrate a tendency to invest in the financial sector,a practice we term financialization *** those in the United States,Japan,and Europe,we find that zombie firms in China are not necessarily small and that they rely heavily on government subsidies in addition to bank loans for *** addition,we document that zombie firms in China experience limited investment opportunities in their core *** combination of readily available funding and limited investment opportunities jointly motivate the financialization of firms with zombie *** further find that financialization is preferred by non-state-owned firms and by those located in regions with less developed ***,we suggest that a contagion effect can occur in terms of financialization in provinces that have a high percentage of zombie *** research sheds light on the effects of a triangular relationship among firms,government agencies,and financial institutions on both the operations of individual firms and overall market efficiency.

关键词： Zombie firms Financialization Spillover effect government subsidies

Unravelling the drivers of technological innovations in the Czech Republic: Do international technological linkages matter?

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International Journal of Innovation Studies 2023年第1期7卷 32-46页

作者： Samuel Amponsah Odei Michael Karikari Appiah Department of Economics Faculty of Informatics and ManagementUniversity of Hradec KraloveHradec Kralove50003Czech Republic School of Sustainable Development University of Environment and Sustainable DevelopmentSomanya00233Ghana

This study aims to investigate the main factors driving technological innovation within firms in the manufacturing and service sectors of the Czech *** apply a binary logistic regression model to cross-sectional data from 502 firms,obtained from the World Bank Enterprise *** results of our empirical investigation show that certain elements of the business environment,such as the tax rate,serve as significant obstacles to firms’product *** results also confirm that international technological linkagesdmeasured by international quality certificates and foreign technology licensesdaffect technological ***,we found that internal R&D activities positively impact technological innovation across all sectors;contrarily,we found that process innovation in the manufacturing sector is positively influenced by foreign technology licenses and business association *** innovations in the service sector are positively correlated with external R&D and financing from banking ***,business association membership does not positively influence technological innovation in the service *** findings have salient implications for firm managers,policymakers,and scholars aiming to explore and improve innovation outcomes in transitional economies.

关键词： Technological innovations government subsidies Foreign technology license External knowledge Intellectual property rights International quality certificate Czech Republic

Earnings Management of Chinese Listed Multinational Corporations

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China & World Economy 2023年第6期31卷 179-206页

作者： Xingyu Lu Tong Qi Wenjing Xie College of Business Shanghai University of Finance and EconomicsChina School of Economics and Management East China Normal UniversityChina School of Economics and Finance Shanghai International Studies UniversityChina

This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings *** a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage *** discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings *** demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional *** research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private *** find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.

关键词： earnings management government subsidies multinational corporations outward foreign direct investment

Carbon Quotas,subsidies and Engineering Machinery Remanufacturing

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Frontiers of Engineering Management 2016年第1期3卷 50-58页

作者： Dong-bin Hu Chen-xi Xiao Xiao-hong Chen Business School Central South University Collaborative Innovation Center of Resource-conserving & Environment-friendly Society and Ecological Civilization Hunan University of Commerce

Engineering machinery manufacturing and remanufacturing are significant sources of greenhouse *** the context of emission reduction and resource recovery,the authors analyze the impact of current carbon quota allocations and government subsidies policies on manufacturers' profits and recovery rates in a closed-loop supply chain.A simplified model consists of two manufacturers,one retailer and a third-party *** study found that carbon quotas and government subsidies can both promote the improvement of recovery rates under certain conditions,and have similar effects in regulating interest distribution between *** combination of the two methods can effectively realize the targets of recycling and carbon emissions reduction.

关键词： competitive closed-loop supply chain government subsidies carbon quota allocation remanufacturing

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政府补助与企业创新能力：一个新的实证发现

社会主义经济理论与实践 2021年第6期

作者：施建军栗晓云

财政政策是激励企业创新与发展的外在推动力，但政府的财政补助与企业创新效果之间究竟是怎样的关系呢?这一直是学术界与实践界争论的话题。一般认为政府补助会促进企业创新，但也有研究发现，政府补助的数量规模、补助项目重点分布、... 详细信息

财政政策是激励企业创新与发展的外在推动力，但政府的财政补助与企业创新效果之间究竟是怎样的关系呢?这一直是学术界与实践界争论的话题。一般认为政府补助会促进企业创新，但也有研究发现，政府补助的数量规模、补助项目重点分布、补助时间等不同因素会对企业创新产生不同的影响。为此，本文在界定企业创新能力概念与维度的基础上，利用2010-2018年中国A股上市公司数据，全面地考察了政府补助对企业创新能力的影响，并基于企业规模、产品市场竞争、知识产权保护进行了异质性检验。研究发现：政府补助规模与企业创新能力呈浅U型关系，即只有当补助规模超过适度值后，政府补助才能真正提高企业创新能力，具体表现为创新质量、创新效率及创新可持续性这三方面的整体提升；进一步的异质性检验结果显示，上述浅U型关系仅在大型企业及高知识产权保护下成立，高市场竞争强度下政府补助与创新质量之间是正向的线性关系。研究结果表明，政府补助发放的过程中应“抓重点，重质量，轻数量”，以避免由于补助规模较小所导致的负向影响；并且，政府补助可更多地向重点企业倾斜，如大型企业以及处于高市场竞争强度与高知识产权保护中的企业。

关键词：政府补助企业创新能力市场竞争 government subsidies corporate innovation market competition

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政府补助、保险支付与老年临终照料成本

Research on enterprise emission reduction and government subsidy decision under carbon trading

社会保障制度 2019年第2期

作者：龚秀全周薇

为应对日益增大的老年人照料压力，我国各地试点通过政府补助或社会保险支付的方式满足老人的照料需求。基于2002-2014年CLHLS死亡人口追踪数据，文章用两部分模型、Heckman选择模型和结构方程模型，分析了政府补助、保险支付对老年临... 详细信息

为应对日益增大的老年人照料压力，我国各地试点通过政府补助或社会保险支付的方式满足老人的照料需求。基于2002-2014年CLHLS死亡人口追踪数据，文章用两部分模型、Heckman选择模型和结构方程模型，分析了政府补助、保险支付对老年临终照料直接成本和总成本的影响及其中介机制。研究发现，老年临终照料服务由保险支付的直接成本和总成本都比家庭支付明显更高，政府补助的直接成本比家庭支付更高，保险支付的直接成本比政府补助更高。保险支付和政府补助对照料成本影响的机制存在差异，保险支付主要通过收入效应对照料成本产生显著影响，但替代效应也发挥了中介作用，政府补助则主要通过替代效应对照料成本产生显著影响。文章的研究结论具有重要的政策含义。我国发展长期护理保险，应合理界定政府、市场、社会和家庭对老年人的照料责任，并明确长期护理保险的有限责任，尽量降低可能的收入效应和替代效应对照料成本的影响。

关键词：政府补助保险支付临终照料成本收入效应替代效应 government subsidies social insurance support care cost at the end of life income effect substitution effect

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Research on enterprise emission reduction and government sub...