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

Dan Han, Yan Qu
2018 Proceedings of the 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)   unpublished

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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
more » ... ificant 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. Keywords-Tax preference; Capital investment; The performance of cultural and creative listed company; Mediating effect model
doi:10.2991/icmess-18.2018.314 fatcat:7nvgwvh7j5dd5ar4r4zyplwiqe
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Dan Han, Yan Qu. "Tax Preference, Capital Investment and the Performance of Cultural and Creative Listed CompaniesmA Mediating Effect Model and Its Implications." Proceedings of the 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018) (2018)