Watermelon is a highly cultivated fruit crop renowned for its quality properties of fruit flesh.Among various quality factors,fruit flesh firmness is a crucial quality parameter influencing the fruit texture,shelf lif...Watermelon is a highly cultivated fruit crop renowned for its quality properties of fruit flesh.Among various quality factors,fruit flesh firmness is a crucial quality parameter influencing the fruit texture,shelf life and its commercial value.The auxin/indole-3-acetic acid(Aux/IAA)plays a significant role in fruit development and ripening of non-climacteric fruits.However,the regulatory mechanism of Aux/IAA in controlling fruit flesh firmness and ripening in watermelon remains unknown.In this study,we employed an integrative approach combining genome-wide association study(GWAS)and bulked segregant RNA-Seq analysis(BSR-Seq)to identify an overlapping candidate region between 12776310 and 12968331 bp on chromosome 6,underlying an auxin-responsive gene(Aux/IAA)associated with flesh firmness in watermelon.Transcriptome analysis,followed by real-time quantitative reverse transcription PCR(qRT-PCR),confirmed that the expression of Aux/IAA was consistently higher in fruits with high flesh firmness.The sequence alignment revealed a single base mutation in the coding region of Aux/IAA.Furthermore,the concomitant Kompetitive/Competitive allele-specific PCR(KASP)genotyping data sets for F2 population and germplasm accessions identified Aux/IAA as a strong candidate gene associated with flesh firmness.Aux/IAA was enriched in the plant hormone signal transduction pathway,involving cell enlargement and leading to low flesh firmness.We determined the higher accumulation of abscisic acid(ABA)in fruits with low flesh firmness than hard flesh.Moreover,overexpression of Aux/IAA induced higher flesh firmness with an increased number of fruit flesh cells while reducing ABA content and flesh cell sizes.Additionally,the allelic variation in Aux/IAA for soft flesh firmness was found to exist in Citrullus mucosospermus and gradually fixed into Citrullus lanatus during domestication,indicating that soft flesh firmness was a domesticated trait.These findings significantly enhanced our understanding of watermelon fruit flesh firmness and consequently the watermelon fruit quality.展开更多
This work investigates a multi-product parallel disassembly line balancing problem considering multi-skilled workers.A mathematical model for the parallel disassembly line is established to achieve maximized disassemb...This work investigates a multi-product parallel disassembly line balancing problem considering multi-skilled workers.A mathematical model for the parallel disassembly line is established to achieve maximized disassembly profit and minimized workstation cycle time.Based on a product’s AND/OR graph,matrices for task-skill,worker-skill,precedence relationships,and disassembly correlations are developed.A multi-objective discrete chemical reaction optimization algorithm is designed.To enhance solution diversity,improvements are made to four reactions:decomposition,synthesis,intermolecular ineffective collision,and wall invalid collision reaction,completing the evolution of molecular individuals.The established model and improved algorithm are applied to ball pen,flashlight,washing machine,and radio combinations,respectively.Introducing a Collaborative Resource Allocation(CRA)strategy based on a Decomposition-Based Multi-Objective Evolutionary Algorithm,the experimental results are compared with four classical algorithms:MOEA/D,MOEAD-CRA,Non-dominated Sorting Genetic Algorithm Ⅱ(NSGA-Ⅱ),and Non-dominated Sorting Genetic Algorithm Ⅲ(NSGA-Ⅲ).This validates the feasibility and superiority of the proposed algorithm in parallel disassembly production lines.展开更多
Firms are embedded in complex networks,where diverse ideas combine and generate new ideas.Shareholders of firms are of-ten seen as critical external resources that have significant influence on firm innovation.The cur...Firms are embedded in complex networks,where diverse ideas combine and generate new ideas.Shareholders of firms are of-ten seen as critical external resources that have significant influence on firm innovation.The current literature tends to focus on the rela-tionship between firms and their shareholders,while paying less attention to the connections between firms with the same shareholders.This article identifies two types of network spillover effects,intra-city network effect and inter-city network effect,by visualizing the co-ownership networks in China’s electric vehicle(EV)industry.We find that firms with the same shareholders,which are defined as co-owned EV firms,are more innovative than non-co-owned ones.Furthermore,there are two dominant types of firm co-ownership ties formed by corporate and financial institution shareholders.While corporate shareholders help exploiting local tacit knowledge,financial institutions are more active in bridging inter-city connections.The conclusion is confirmed at both firm and city levels.This paper theor-izes the firm co-ownership network as a new form of institutional proximity and tested the result empirically.For policy consideration,we have emphasized the importance of building formal or informal inter-firm network,and the government should further enhance the knowledge flow channel by institutional construction.展开更多
奇异值分解(Singular value decomposition,SVD)作为一种有效的信号降噪方法广泛应用于旋转机械振动信号周期性瞬态冲击提取中。传统SVD以能量为导向,无法提取出能量较弱但含故障信息丰富的奇异分量(Singular Component,SC)。为此,提出...奇异值分解(Singular value decomposition,SVD)作为一种有效的信号降噪方法广泛应用于旋转机械振动信号周期性瞬态冲击提取中。传统SVD以能量为导向,无法提取出能量较弱但含故障信息丰富的奇异分量(Singular Component,SC)。为此,提出加权firm阈值奇异值分解(Weighted Firm Singular Value Decomposition,WFSVD)方法。该方法首先引入平方包络谱峭度(Squared Envelope Spectrum Kurtosis,SESK)作为量化故障敏感度的指标,以评估各个SC所含故障信息的丰富程度;其次,将SESK作为权重因子引入到基于firm阈值的SC去噪中,设计基于SESK的加权firm阈值SC去噪策略;最后,重构信号,实现信号降噪并有效提取故障特征。对于仿真信号与试验数据的分析验证了所提方法在周期性微弱瞬态冲击提取及旋转机械故障诊断中的有效性。展开更多
Flesh firmness(FF) is an important and complex trait for melon breeders and consumers. However, the genetic mechanism underlying FF is unclear. Here, a soft fruit melon(P5) and a hard fruit melon(P10) were crossed to ...Flesh firmness(FF) is an important and complex trait for melon breeders and consumers. However, the genetic mechanism underlying FF is unclear. Here, a soft fruit melon(P5) and a hard fruit melon(P10) were crossed to generate F2, and the FF and fruit-related traits were recorded for two years. By performing quantitative trait locus(QTL) specificlocus amplified fragment(SLAF)(QTL-SLAF) sequencing and molecular marker-linkage analysis, 112 844 SLAF markers were identified, and 5 919 SNPs were used to construct a genetic linkage map with a total genetic distance of1 356.49 cM. Ten FF-and fruit-related QTLs were identified. Consistent QTLs were detected for fruit length(FL) and fruit diameter(FD) in both years, and QTLs for single fruit weight(SFW) were detected on two separate chromosomes in both years. For FF, the consistent major locus(ff2.1) was located in a 0.17-Mb candidate region on chromosome 2. Using 429 F2individuals derived from a cross between P5 and P10, we refined the ff2.1 locus to a 28.3-kb region harboring three functional genes. These results provide not only a new candidate QTL for melon FF breeding but also a theoretical foundation for research on the mechanism underlying melon gene function.展开更多
This paper explores the relationship between resource constraints and innovation of new firms.Drawing upon the relevant literature,we incorporate resource constraints as the antecedent to the bricolage-innovation link...This paper explores the relationship between resource constraints and innovation of new firms.Drawing upon the relevant literature,we incorporate resource constraints as the antecedent to the bricolage-innovation link.Compared to prior studies that treated resource constraints as a one-dimensional variable,we operationalize it along two dimensions:knowledge constraints and financial constraints.Our argument posits that knowledge constraints and financial constraints act as catalysts for innovation in new firms,with bricolage serving as a mediating role.To test our hypotheses,we conducted a survey involving 183 entrepreneurs in the United States.The data analysis demonstrates that bricolage fully mediates the relationship between knowledge con‐straints and innovation and partially mediates the relationship between financial constraints and innovation.Theoretical and practical implications are discussed.展开更多
Increasing attention has been focused on the extent to which corporate political connections influence the growing pollution due to the rapid growth in the popularity of firm pollution in developing countries.We adopt...Increasing attention has been focused on the extent to which corporate political connections influence the growing pollution due to the rapid growth in the popularity of firm pollution in developing countries.We adopt a static threshold regression model to investigate the effects of heterogeneous environmental regulation on political connections and firm pollution based on the panel data from China’s A-share listed companies from 2012 to 2019.The empirical results show a non-linear relationship between the degree of political connection of listed company executives and the level of firm pollution.And the relationship between the two roughly presents a U-shaped relationship under the action of the marketincentive environmental regulation threshold.However,it roughly presents an inverted N-shaped relationship under the action of the command-control environmental regulation threshold.Additionally,the group test results show that the existence of regional and ownership heterogeneity causes certain differences in the environmental behaviour of politically connected enterprises.These findings indicate that diverse environmental regulations are needed to promote sustainable green development and to further expand the theoretical and practical exploration of political connections on firm pollution.展开更多
Innovation capitalization is a new concept in innovation geography research.Extant research on a city scale has proven that innovation is an important factor affecting housing prices and verified that innovation has a...Innovation capitalization is a new concept in innovation geography research.Extant research on a city scale has proven that innovation is an important factor affecting housing prices and verified that innovation has a capitalization effect.However,few studies investigate the spatial heterogeneity of innovation capitalization.Thus,case verification at the urban agglomeration scale is needed.Therefore,this study proposes a theoretical framework for the spatial heterogeneity of innovation capitalization at the urban agglomeration scale.Examining the Guangdong-Hong Kong-Macao Greater Bay Area(GHMGBA),China as a case study,the study investigated the spatial heterogeneity of the influence of high-tech firms,representing innovation,on housing prices.This work verified the spatial heterogeneity of innovation capitalization.The study constructed a data set influencing housing prices,comprising 11 factors in 5 categories(high-tech firms,convenience of living facilities,built environment,the natural environment,and the fundamentals of the districts)for 419 subdistricts in the GHMGBA.On the global scale,the study finds that high-tech firms have a significant and positive influence on housing prices,with the housing price increasing by 0.0156%when high-tech firm density increases by 1%.Furthermore,a semi-geographically weighted regression(SGWR)analysis shows that the influence of high-tech firms on housing prices has spatial heterogeneity.The areas where high-tech firms have a significant and positive influence on housing prices are mainly in the GuangzhouFoshan metropolitan area,western Shenzhen-Dongguan,north-central Zhongshan-Nansha district,and Guangzhou—all areas with densely distributed high-tech firms.These results confirm the spatial heterogeneity of innovation capitalization and the need for further discussion of its scale and spatial limitations.The study offers implications for relevant GHMGBA administrative authorities for spatially differentiated development strategies and housing policies that consider the role of innovation in successful urban development.展开更多
多产品企业产品种类调整有助于实现企业内资源优化配置。文章匹配2001—2013年中国工业企业数据、海关进出口产品数据与WITS关税数据,以中国-东盟《框架协议》签署作为准自然实验,通过双重差分的方法探究区域贸易政策不确定性对中国多...多产品企业产品种类调整有助于实现企业内资源优化配置。文章匹配2001—2013年中国工业企业数据、海关进出口产品数据与WITS关税数据,以中国-东盟《框架协议》签署作为准自然实验,通过双重差分的方法探究区域贸易政策不确定性对中国多产品企业出口产品种类的影响。实证结果表明,《框架协议》签署带来的区域贸易政策不确定性下降促使中国多产品企业显著增加出口产品种类,与Bernard et al.(2011)基于美加自由贸易区的研究结果形成了鲜明对比,主要原因在于东盟市场与北美市场的规模、产品结构等方面存在显著差异。此外,区域贸易政策不确定性下降对采取不同竞争策略的多产品企业出口种类的影响存在显著差异,采取质量竞争策略的多产品企业比采取数量竞争策略的多产品企业在《框架协议》签署的外生冲击下,增加更多的出口产品种类。此外,《框架协议》签署对区域贸易政策不确定性下降幅度更大的多产品企业出口产品种类的促进作用更加明显。进一步,《框架协议》签署带来的区域贸易政策不确定性下降对多产品企业出口产品种类增加的影响主要通过创新效应发生作用,而学习效应没有显著的作用。以上结论在稳健性检验中仍然成立。该研究为中国实施FTA战略、评估RCEP政策,以及理解中国制造业企业的出口多样化和企业内产品组合决策提供了新的视角。展开更多
增强ESG(Environment,Social and Governance,环境、社会和企业治理)绩效已成为提升企业价值的新方式,而内外部良性互动是企业可持续发展的重要途径。使用2009—2022年中国上市公司数据,探究税收激励政策对企业ESG绩效的影响及其与外部...增强ESG(Environment,Social and Governance,环境、社会和企业治理)绩效已成为提升企业价值的新方式,而内外部良性互动是企业可持续发展的重要途径。使用2009—2022年中国上市公司数据,探究税收激励政策对企业ESG绩效的影响及其与外部市场监管、内部财务冗余的互动效应。实证结果表明:税收激励总体上能显著促进企业ESG绩效,经多种稳健性检验后结论仍然成立。考虑到企业内外部环境因素,资本市场监管程度较高或企业财务冗余较丰富时,税收激励对企业ESG绩效的提升作用更强,其中市场监督与税收激励的互动效应尤为显著。进一步研究表明,税收激励政策对制造业企业绿色转型的影响更明显。经济后果研究表明,税收激励能进一步促进ESG绩效对企业价值提升的作用。展开更多
基金the Agricultural Science and Technology Innovation Program(Grant No.CAAS-ASTIP-2021-ZFRI)China Agriculture Research System of MOF and MARA(Grant No.CARS-25-03)+3 种基金National Nature Science Foundation of China(Grant Nos.31672178 and 31471893)the Natural Science Foundation of Henan Province(Grant No.212300410312)the scientific and technological research in Henan Province(Grant No.202102110398)the key project of the Action of“Rejuvenating Mongolia with Science and Technology”(Grant No.NMKJXM202114).
文摘Watermelon is a highly cultivated fruit crop renowned for its quality properties of fruit flesh.Among various quality factors,fruit flesh firmness is a crucial quality parameter influencing the fruit texture,shelf life and its commercial value.The auxin/indole-3-acetic acid(Aux/IAA)plays a significant role in fruit development and ripening of non-climacteric fruits.However,the regulatory mechanism of Aux/IAA in controlling fruit flesh firmness and ripening in watermelon remains unknown.In this study,we employed an integrative approach combining genome-wide association study(GWAS)and bulked segregant RNA-Seq analysis(BSR-Seq)to identify an overlapping candidate region between 12776310 and 12968331 bp on chromosome 6,underlying an auxin-responsive gene(Aux/IAA)associated with flesh firmness in watermelon.Transcriptome analysis,followed by real-time quantitative reverse transcription PCR(qRT-PCR),confirmed that the expression of Aux/IAA was consistently higher in fruits with high flesh firmness.The sequence alignment revealed a single base mutation in the coding region of Aux/IAA.Furthermore,the concomitant Kompetitive/Competitive allele-specific PCR(KASP)genotyping data sets for F2 population and germplasm accessions identified Aux/IAA as a strong candidate gene associated with flesh firmness.Aux/IAA was enriched in the plant hormone signal transduction pathway,involving cell enlargement and leading to low flesh firmness.We determined the higher accumulation of abscisic acid(ABA)in fruits with low flesh firmness than hard flesh.Moreover,overexpression of Aux/IAA induced higher flesh firmness with an increased number of fruit flesh cells while reducing ABA content and flesh cell sizes.Additionally,the allelic variation in Aux/IAA for soft flesh firmness was found to exist in Citrullus mucosospermus and gradually fixed into Citrullus lanatus during domestication,indicating that soft flesh firmness was a domesticated trait.These findings significantly enhanced our understanding of watermelon fruit flesh firmness and consequently the watermelon fruit quality.
文摘This work investigates a multi-product parallel disassembly line balancing problem considering multi-skilled workers.A mathematical model for the parallel disassembly line is established to achieve maximized disassembly profit and minimized workstation cycle time.Based on a product’s AND/OR graph,matrices for task-skill,worker-skill,precedence relationships,and disassembly correlations are developed.A multi-objective discrete chemical reaction optimization algorithm is designed.To enhance solution diversity,improvements are made to four reactions:decomposition,synthesis,intermolecular ineffective collision,and wall invalid collision reaction,completing the evolution of molecular individuals.The established model and improved algorithm are applied to ball pen,flashlight,washing machine,and radio combinations,respectively.Introducing a Collaborative Resource Allocation(CRA)strategy based on a Decomposition-Based Multi-Objective Evolutionary Algorithm,the experimental results are compared with four classical algorithms:MOEA/D,MOEAD-CRA,Non-dominated Sorting Genetic Algorithm Ⅱ(NSGA-Ⅱ),and Non-dominated Sorting Genetic Algorithm Ⅲ(NSGA-Ⅲ).This validates the feasibility and superiority of the proposed algorithm in parallel disassembly production lines.
基金Under the auspices of Natural Science Foundation of China(No.42122006,41971154)。
文摘Firms are embedded in complex networks,where diverse ideas combine and generate new ideas.Shareholders of firms are of-ten seen as critical external resources that have significant influence on firm innovation.The current literature tends to focus on the rela-tionship between firms and their shareholders,while paying less attention to the connections between firms with the same shareholders.This article identifies two types of network spillover effects,intra-city network effect and inter-city network effect,by visualizing the co-ownership networks in China’s electric vehicle(EV)industry.We find that firms with the same shareholders,which are defined as co-owned EV firms,are more innovative than non-co-owned ones.Furthermore,there are two dominant types of firm co-ownership ties formed by corporate and financial institution shareholders.While corporate shareholders help exploiting local tacit knowledge,financial institutions are more active in bridging inter-city connections.The conclusion is confirmed at both firm and city levels.This paper theor-izes the firm co-ownership network as a new form of institutional proximity and tested the result empirically.For policy consideration,we have emphasized the importance of building formal or informal inter-firm network,and the government should further enhance the knowledge flow channel by institutional construction.
基金supported by the grants from the National Natural Science Foundation of China (31772330 and 32002043)the Natural Science Foundation of the Heilongjiang Province, China (LH2022C065)the Heilongjiang Bayi Agricultural University Support Program for SanHengSanZong, China (TDJH202004)。
文摘Flesh firmness(FF) is an important and complex trait for melon breeders and consumers. However, the genetic mechanism underlying FF is unclear. Here, a soft fruit melon(P5) and a hard fruit melon(P10) were crossed to generate F2, and the FF and fruit-related traits were recorded for two years. By performing quantitative trait locus(QTL) specificlocus amplified fragment(SLAF)(QTL-SLAF) sequencing and molecular marker-linkage analysis, 112 844 SLAF markers were identified, and 5 919 SNPs were used to construct a genetic linkage map with a total genetic distance of1 356.49 cM. Ten FF-and fruit-related QTLs were identified. Consistent QTLs were detected for fruit length(FL) and fruit diameter(FD) in both years, and QTLs for single fruit weight(SFW) were detected on two separate chromosomes in both years. For FF, the consistent major locus(ff2.1) was located in a 0.17-Mb candidate region on chromosome 2. Using 429 F2individuals derived from a cross between P5 and P10, we refined the ff2.1 locus to a 28.3-kb region harboring three functional genes. These results provide not only a new candidate QTL for melon FF breeding but also a theoretical foundation for research on the mechanism underlying melon gene function.
文摘This paper explores the relationship between resource constraints and innovation of new firms.Drawing upon the relevant literature,we incorporate resource constraints as the antecedent to the bricolage-innovation link.Compared to prior studies that treated resource constraints as a one-dimensional variable,we operationalize it along two dimensions:knowledge constraints and financial constraints.Our argument posits that knowledge constraints and financial constraints act as catalysts for innovation in new firms,with bricolage serving as a mediating role.To test our hypotheses,we conducted a survey involving 183 entrepreneurs in the United States.The data analysis demonstrates that bricolage fully mediates the relationship between knowledge con‐straints and innovation and partially mediates the relationship between financial constraints and innovation.Theoretical and practical implications are discussed.
基金This work was supported by National Natural Science Foundation of China[No.72091515]the Natural Science Fund of Hunan Province(2022JJ40647).
文摘Increasing attention has been focused on the extent to which corporate political connections influence the growing pollution due to the rapid growth in the popularity of firm pollution in developing countries.We adopt a static threshold regression model to investigate the effects of heterogeneous environmental regulation on political connections and firm pollution based on the panel data from China’s A-share listed companies from 2012 to 2019.The empirical results show a non-linear relationship between the degree of political connection of listed company executives and the level of firm pollution.And the relationship between the two roughly presents a U-shaped relationship under the action of the marketincentive environmental regulation threshold.However,it roughly presents an inverted N-shaped relationship under the action of the command-control environmental regulation threshold.Additionally,the group test results show that the existence of regional and ownership heterogeneity causes certain differences in the environmental behaviour of politically connected enterprises.These findings indicate that diverse environmental regulations are needed to promote sustainable green development and to further expand the theoretical and practical exploration of political connections on firm pollution.
基金Under the auspices of the National Natural Science Foundation of China (No.42101182,41871150)Guangdong Academy of Sciences (GDSA)Special Project of Science and Technology Development (No.2021GDASYL-20210103004,2020GDASYL-20200102002,2020GDASYL-20200104001)the Natural Science Foundation of Guangdong (No.2023A1515012399)。
文摘Innovation capitalization is a new concept in innovation geography research.Extant research on a city scale has proven that innovation is an important factor affecting housing prices and verified that innovation has a capitalization effect.However,few studies investigate the spatial heterogeneity of innovation capitalization.Thus,case verification at the urban agglomeration scale is needed.Therefore,this study proposes a theoretical framework for the spatial heterogeneity of innovation capitalization at the urban agglomeration scale.Examining the Guangdong-Hong Kong-Macao Greater Bay Area(GHMGBA),China as a case study,the study investigated the spatial heterogeneity of the influence of high-tech firms,representing innovation,on housing prices.This work verified the spatial heterogeneity of innovation capitalization.The study constructed a data set influencing housing prices,comprising 11 factors in 5 categories(high-tech firms,convenience of living facilities,built environment,the natural environment,and the fundamentals of the districts)for 419 subdistricts in the GHMGBA.On the global scale,the study finds that high-tech firms have a significant and positive influence on housing prices,with the housing price increasing by 0.0156%when high-tech firm density increases by 1%.Furthermore,a semi-geographically weighted regression(SGWR)analysis shows that the influence of high-tech firms on housing prices has spatial heterogeneity.The areas where high-tech firms have a significant and positive influence on housing prices are mainly in the GuangzhouFoshan metropolitan area,western Shenzhen-Dongguan,north-central Zhongshan-Nansha district,and Guangzhou—all areas with densely distributed high-tech firms.These results confirm the spatial heterogeneity of innovation capitalization and the need for further discussion of its scale and spatial limitations.The study offers implications for relevant GHMGBA administrative authorities for spatially differentiated development strategies and housing policies that consider the role of innovation in successful urban development.
文摘多产品企业产品种类调整有助于实现企业内资源优化配置。文章匹配2001—2013年中国工业企业数据、海关进出口产品数据与WITS关税数据,以中国-东盟《框架协议》签署作为准自然实验,通过双重差分的方法探究区域贸易政策不确定性对中国多产品企业出口产品种类的影响。实证结果表明,《框架协议》签署带来的区域贸易政策不确定性下降促使中国多产品企业显著增加出口产品种类,与Bernard et al.(2011)基于美加自由贸易区的研究结果形成了鲜明对比,主要原因在于东盟市场与北美市场的规模、产品结构等方面存在显著差异。此外,区域贸易政策不确定性下降对采取不同竞争策略的多产品企业出口种类的影响存在显著差异,采取质量竞争策略的多产品企业比采取数量竞争策略的多产品企业在《框架协议》签署的外生冲击下,增加更多的出口产品种类。此外,《框架协议》签署对区域贸易政策不确定性下降幅度更大的多产品企业出口产品种类的促进作用更加明显。进一步,《框架协议》签署带来的区域贸易政策不确定性下降对多产品企业出口产品种类增加的影响主要通过创新效应发生作用,而学习效应没有显著的作用。以上结论在稳健性检验中仍然成立。该研究为中国实施FTA战略、评估RCEP政策,以及理解中国制造业企业的出口多样化和企业内产品组合决策提供了新的视角。
文摘增强ESG(Environment,Social and Governance,环境、社会和企业治理)绩效已成为提升企业价值的新方式,而内外部良性互动是企业可持续发展的重要途径。使用2009—2022年中国上市公司数据,探究税收激励政策对企业ESG绩效的影响及其与外部市场监管、内部财务冗余的互动效应。实证结果表明:税收激励总体上能显著促进企业ESG绩效,经多种稳健性检验后结论仍然成立。考虑到企业内外部环境因素,资本市场监管程度较高或企业财务冗余较丰富时,税收激励对企业ESG绩效的提升作用更强,其中市场监督与税收激励的互动效应尤为显著。进一步研究表明,税收激励政策对制造业企业绿色转型的影响更明显。经济后果研究表明,税收激励能进一步促进ESG绩效对企业价值提升的作用。