Impact mechanism of environmental protection tax policy on enterprises' green technology innovation with quantity and quality from the micro-enterprise perspective.

Promoting green technology innovation through environmental tax is an important tool to achieve green development. Based on the data of Chinese listed companies from 2010 to 2020, this research examines the impact mechanisms of environmental tax policies on the quality and quantity of enterprise green technology innovation from the micro-enterprise perspective. The underlying mechanisms and heterogeneous effects were analyzed empirically using pooled OLS model and the mediated effects model.

Predicting review helpfulness in the omnichannel retailing context: An elaboration likelihood model perspective.

As increasingly retail enterprises have adopted the omnichannel retailing strategy, both online-generated and offline-generated reviews should be considered to better understand the helpfulness of online reviews in the omnichannel retailing context. Drawing on the Elaboration Likelihood Model, the present study attempts to examine the impacts of review label volume, review content length, and review label-content relevance on review helpfulness in the omnichannel retailing context. The empirical data of 2,822 product reviews were collected from Suning.