{"id":"https://openalex.org/W4383065309","doi":"https://doi.org/10.1080/1540496x.2023.2228462","title":"Impact of Environmental Taxation on Financial Performance of Energy-Intensive Firms: The Role of Digital Transformation","display_name":"Impact of Environmental Taxation on Financial Performance of Energy-Intensive Firms: The Role of Digital Transformation","publication_year":2023,"publication_date":"2023-07-04","ids":{"openalex":"https://openalex.org/W4383065309","doi":"https://doi.org/10.1080/1540496x.2023.2228462"},"language":"en","primary_location":{"id":"doi:10.1080/1540496x.2023.2228462","doi":"https://doi.org/10.1080/1540496x.2023.2228462","is_oa":false,"landing_page_url":"https://doi.org/10.1080/1540496x.2023.2228462","pdf_url":null,"source":{"id":"https://openalex.org/S166264140","display_name":"Emerging Markets Finance and Trade","issn_l":"1061-2009","issn":["1061-2009","1540-496X","1558-0938"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Emerging Markets Finance and Trade","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085804692","display_name":"Yaobin Liu","orcid":"https://orcid.org/0000-0002-0249-9365","observed_orcids":["https://orcid.org/0000-0002-0249-9365"]},"institutions":[{"id":"https://openalex.org/I141649914","display_name":"Nanchang University","ror":"https://ror.org/042v6xz23","country_code":"CN","type":"education","lineage":["https://openalex.org/I141649914"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yao-Bin Liu","raw_affiliation_strings":["School of Economics and Management, Nanchang University, Jiangxi, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Nanchang University, Jiangxi, China","institution_ids":["https://openalex.org/I141649914"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003170228","display_name":"Weifeng Deng","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I141649914","display_name":"Nanchang University","ror":"https://ror.org/042v6xz23","country_code":"CN","type":"education","lineage":["https://openalex.org/I141649914"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Wei-Feng Deng","raw_affiliation_strings":["School of Economics and Management, Nanchang University, Jiangxi, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Nanchang University, Jiangxi, China","institution_ids":["https://openalex.org/I141649914"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008490526","display_name":"Kang Luo","orcid":"https://orcid.org/0000-0003-0146-3990","observed_orcids":["https://orcid.org/0000-0003-0146-3990"]},"institutions":[{"id":"https://openalex.org/I20942203","display_name":"Hainan University","ror":"https://ror.org/03q648j11","country_code":"CN","type":"education","lineage":["https://openalex.org/I20942203"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Kang Luo","raw_affiliation_strings":["School of Economics, Hainan University, Hainan, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics, Hainan University, Hainan, China","institution_ids":["https://openalex.org/I20942203"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5112735171","display_name":"Mingyuan Tang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I141649914","display_name":"Nanchang University","ror":"https://ror.org/042v6xz23","country_code":"CN","type":"education","lineage":["https://openalex.org/I141649914"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Ming-Yuan Tang","raw_affiliation_strings":["School of Economics and Management, Nanchang University, Jiangxi, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Nanchang University, Jiangxi, China","institution_ids":["https://openalex.org/I141649914"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5008490526"],"corresponding_institution_ids":["https://openalex.org/I20942203"],"apc_list":null,"apc_paid":null,"fwci":4.7209,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.94429412,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"60","issue":"3","first_page":"598","last_page":"616"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12958","display_name":"Digital Economy and Transformation","score":0.698199987411499,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12958","display_name":"Digital Economy and Transformation","score":0.698199987411499,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10438","display_name":"Energy, Environment, Economic Growth","score":0.08969999849796295,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.06530000269412994,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-taxation","display_name":"environmental taxation","score":0.9049999713897705},{"id":"https://openalex.org/keywords/energy-intensive-firms","display_name":"energy-intensive firms","score":0.9049999713897705},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.8339999914169312},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.765999972820282},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.9559999704360962},{"id":"https://openalex.org/keywords/green-transition","display_name":"green transition","score":0.8930000066757202},{"id":"https://openalex.org/keywords/digital-infrastructure","display_name":"digital infrastructure","score":0.7609999775886536},{"id":"https://openalex.org/keywords/environmental-governance","display_name":"environmental governance","score":0.9319999814033508},{"id":"https://openalex.org/keywords/resource-based-regions","display_name":"resource-based regions","score":0.8629999756813049},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.7039999961853027}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.596008837223053},{"id":"https://openalex.org/C204241405","wikidata":"https://www.wikidata.org/wiki/Q461499","display_name":"Transformation (genetics)","level":3,"score":0.5062879323959351},{"id":"https://openalex.org/C186370098","wikidata":"https://www.wikidata.org/wiki/Q442787","display_name":"Energy (signal processing)","level":2,"score":0.48724713921546936},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.473772794008255},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.37459230422973633},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3673055171966553},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.3372054696083069},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08241406083106995},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/1540496x.2023.2228462","doi":"https://doi.org/10.1080/1540496x.2023.2228462","is_oa":false,"landing_page_url":"https://doi.org/10.1080/1540496x.2023.2228462","pdf_url":null,"source":{"id":"https://openalex.org/S166264140","display_name":"Emerging Markets Finance and Trade","issn_l":"1061-2009","issn":["1061-2009","1540-496X","1558-0938"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Emerging Markets Finance and Trade","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:mes:emfitr:v:60:y:2024:i:3:p:598-616","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/1540496X.2023.2228462","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure","score":0.8970999717712402},{"id":"https://metadata.un.org/sdg/13","display_name":"Climate action","score":0.5351999998092651}],"study_designs":[],"awards":[{"id":"https://openalex.org/G6990087666","display_name":null,"funder_award_id":"18ZDA047","funder_id":"https://openalex.org/F4320335869","funder_display_name":"National Social Science Fund of China"}],"funders":[{"id":"https://openalex.org/F4320335869","display_name":"National Social Science Fund of China","ror":null}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":51,"referenced_works":["https://openalex.org/W1688945507","https://openalex.org/W1977696547","https://openalex.org/W1980107959","https://openalex.org/W1995180899","https://openalex.org/W2064887724","https://openalex.org/W2076299080","https://openalex.org/W2090841340","https://openalex.org/W2100747798","https://openalex.org/W2123950498","https://openalex.org/W2137144105","https://openalex.org/W2156236309","https://openalex.org/W2165081430","https://openalex.org/W2201445025","https://openalex.org/W2237609063","https://openalex.org/W2400431603","https://openalex.org/W2524455718","https://openalex.org/W2527300705","https://openalex.org/W2730009363","https://openalex.org/W2736233839","https://openalex.org/W2757140470","https://openalex.org/W2762070251","https://openalex.org/W2784063374","https://openalex.org/W2793231778","https://openalex.org/W2884637043","https://openalex.org/W2894027661","https://openalex.org/W2902370153","https://openalex.org/W2911371366","https://openalex.org/W2974288800","https://openalex.org/W2981096672","https://openalex.org/W2982493052","https://openalex.org/W3007403820","https://openalex.org/W3007855629","https://openalex.org/W3008229374","https://openalex.org/W3021086664","https://openalex.org/W3037475522","https://openalex.org/W3083913450","https://openalex.org/W3084956157","https://openalex.org/W3118558734","https://openalex.org/W3124278937","https://openalex.org/W3125216582","https://openalex.org/W3157418454","https://openalex.org/W3158363590","https://openalex.org/W3160946709","https://openalex.org/W3188278171","https://openalex.org/W3189936978","https://openalex.org/W3193846205","https://openalex.org/W4220664244","https://openalex.org/W4225151215","https://openalex.org/W4225381797","https://openalex.org/W4288038629","https://openalex.org/W4312019084"],"related_works":["https://openalex.org/W4404651844","https://openalex.org/W4403270841","https://openalex.org/W7133336176","https://openalex.org/W4404149760","https://openalex.org/W7165961953","https://openalex.org/W4379285177","https://openalex.org/W4415897464","https://openalex.org/W4313584906","https://openalex.org/W4415951001","https://openalex.org/W4401136406"],"abstract_inverted_index":{"In":[0,24],"the":[1,5,16,29,32,47,60,66,83,87,109,112,118],"new":[2],"wave":[3],"of":[4,19,31,49,90,111],"scientific":[6],"and":[7,12,45,136,146],"technological":[8],"revolution,":[9],"clean":[10],"production":[11],"digital":[13,50,78,91,106,128,134],"transformation":[14,51,79,107,129,139],"are":[15],"primary":[17],"directions":[18],"development":[20],"for":[21],"energy-intensive":[22,41,71,122],"industries.":[23],"this":[25],"study,":[26],"we":[27,63],"examined":[28],"impact":[30],"2016":[33],"Chinese":[34,56],"Environmental":[35],"Protection":[36],"Tax":[37],"Law":[38],"(EPTL2016)":[39],"on":[40,144],"firms\u2019":[42,72,123],"financial":[43,73,103,124],"performance":[44,74,104,125],"explored":[46],"role":[48],"using":[52],"panel":[53],"data":[54],"from":[55],"A-share-listed":[57],"companies.":[58],"Using":[59],"difference-in-differences":[61],"method,":[62],"found":[64],"that":[65],"EPTL2016":[67,119],"has":[68,81,120],"significantly":[69],"improved":[70],"by":[75],"incentivizing":[76],"their":[77,102],"but":[80],"at":[82,100],"same":[84],"time":[85],"moderated":[86],"economic":[88],"benefits":[89],"transformation.":[92],"Moreover,":[93],"state-owned":[94],"enterprises":[95],"have":[96],"been":[97],"more":[98],"effective":[99],"improving":[101],"through":[105,127,137],"under":[108],"pressure":[110],"EPTL2016.":[113],"From":[114],"a":[115],"regional":[116],"perspective,":[117],"enhanced":[121],"primarily":[126],"in":[130,140,147],"regions":[131,141,148],"with":[132,149],"better":[133],"infrastructure,":[135],"green":[138],"highly":[142],"dependent":[143],"resource":[145],"stricter":[150],"environmental":[151],"governance.":[152]},"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3}],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2023-07-05T00:00:00"}