The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden

Lixia Wang; Yan Li; Sangying Lu; Vigdis Boasson

doi:10.3389/fenvs.2023.1126692

The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden

Lixia Wang, Yan Li, Sangying Lu, Vigdis Boasson

Finance And Law

Research output: Contribution to journal › Article › peer-review

Abstract

Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and tax burden. The results show that 1) the CEO’s green ecological experience can enhance corporate green innovation, 2) China’s tax credit rating positively moderates the impact of the CEO’s green ecological experience on corporate green innovation, and 3) corporate tax burden will negatively moderate the impact of the CEO’s green ecological experience on corporate green innovation.

Original language	English
Article number	1126692
Journal	Frontiers in Environmental Science
Volume	11
DOIs	https://doi.org/10.3389/fenvs.2023.1126692
State	Published - 2023

Keywords

CEO’s green ecology experience
capital market
green innovation
tax burden
tax credit rating

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10.3389/fenvs.2023.1126692

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title = "The impact of the CEO{\textquoteright}s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden",

abstract = "Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO{\textquoteright}s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and tax burden. The results show that 1) the CEO{\textquoteright}s green ecological experience can enhance corporate green innovation, 2) China{\textquoteright}s tax credit rating positively moderates the impact of the CEO{\textquoteright}s green ecological experience on corporate green innovation, and 3) corporate tax burden will negatively moderate the impact of the CEO{\textquoteright}s green ecological experience on corporate green innovation.",

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author = "Lixia Wang and Yan Li and Sangying Lu and Vigdis Boasson",

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AU - Wang, Lixia

AU - Li, Yan

AU - Lu, Sangying

AU - Boasson, Vigdis

PY - 2023

Y1 - 2023

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AB - Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and tax burden. The results show that 1) the CEO’s green ecological experience can enhance corporate green innovation, 2) China’s tax credit rating positively moderates the impact of the CEO’s green ecological experience on corporate green innovation, and 3) corporate tax burden will negatively moderate the impact of the CEO’s green ecological experience on corporate green innovation.

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The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden

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