Abstract:Increasing local fiscal pressure and insufficient enterprise environmental protection investment are considerable problems in China. Based on the data of A-share-listed companies in heavily polluting industries in China from 2015 to 2021, this paper uses COVID-19 as an exogenous shock of local fiscal pressure and investigates the impact of local fiscal pressure on enterprise environmental protection investment by the continuous DID method. The study found that local fiscal pressure significantly reduces enterp… Show more
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