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. The results indicate that the environmental tax policy has an inhibitory effect on the quantity and quality of green patents, and the impact on the quantity is more significant. The mechanism analysis suggests that the environmental tax inhibits green technology innovation via accelerating capital renewal and environmental investment. Heterogeneity analysis shows that environmental tax has an inhibitory effect on green technology innovation behavior of large-scale enterprises and eastern region enterprises, while it has a boosting effect on green technology innovation of western region enterprises, and its effect on quantity of innovation is greater than that on quality. This study helps Chinese enterprises to better achieve green development from the perspective of green taxation and provides important empirical basis for achieving the win-win goal of economic growth and environmental development.

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.com. The results of Negative Binomial Regression showed that both central cue (review label-content relevance) and peripheral cue (review content length) positively affect review helpfulness. Specifically, the positive effect of review content length on review helpfulness will be stronger when the online review is submitted from an omnichannel retailer's online store. On the contrary, the positive effect of review label-content relevance on review helpfulness will be weaker when the online review is generated from an omnichannel retailer's online channel.