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The Impact of Environmental Protection Tax Policy on the Financial Performance of Heavy Pollution EnterprisesView Crossref metadata(active tab) <div id="edit-xml" class="form-item form-type-item"> <?xml version="1.0"?> <doi_batch version="4.4.1" xmlns="http://www.crossref.org/schema/4.4.1" xmlns:jats="http://www.ncbi.nlm.nih.gov/JATS1" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.crossref.org/schema/4.4.1 http://www.crossref.org/schemas/crossref4.4.1.xsd"><head><doi_batch_id>000716</doi_batch_id><timestamp>1716060326</timestamp><depositor><depositor_name>University of the Aegean</depositor_name><email_address>uoa@university.com</email_address></depositor><registrant>Global NEST Journal</registrant></head><body><journal><journal_metadata><full_title>Global NEST Journal</full_title><full_title>Global NEST: the international Journal</full_title><issn media_type="print">1790-7632</issn><issn media_type="electronic">2241-777X</issn></journal_metadata><journal_issue><titles><title>Issue 3</title></titles><publication_date><month>04</month><year>2024</year></publication_date><journal_volume><volume>26</volume></journal_volume><issue>3</issue></journal_issue><journal_article><titles><title>The Impact of Environmental Protection Tax Policy on the Financial Performance of Heavy Pollution Enterprises</title></titles><abstract xmlns="http://www.ncbi.nlm.nih.gov/JATS1"><p><p>Leveraging the implementation of China's environmental protection tax (EPT) policy in 2018 as a focal point, this study employs a quasi-natural experiment via the double-difference method to investigate the EPT's impact on the financial performance (FP) of publicly listed companies in heavily polluting industries. The findings reveal the EPT's sustained and positive dynamic effect on the FP of these enterprises, a trend validated through parallel trend and placebo tests. Furthermore, the research highlights that non-state-owned and large-scale firms exhibit more substantial incentives for enhancing their FP.</p> </p></abstract><publication_date><month>02</month><day>20</day><year>2024</year></publication_date><pages><first_page>1</first_page><last_page>7</last_page></pages><publisher_item><identifier id_type="pii">gnest_05750</identifier></publisher_item><doi_data><doi>10.30955/gnj.005750</doi><timestamp>1716060326</timestamp><resource>https://journal.gnest.org/publication/gnest_05750</resource></doi_data></journal_article></journal></body></doi_batch> </div>
