Environmental legislation and capitalization of corporate environmental expenditure: Evidence from China

• Taiwei Wang,

  Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Software, Writing – original draft

  Affiliation School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, P. R. China

  https://orcid.org/0000-0002-8637-784X

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• Yutao Chen

  Roles Conceptualization, Funding acquisition, Supervision, Validation, Writing – original draft, Writing – review & editing

  * E-mail: yutao_chen@yeah.net

  Affiliation School of Accounting, Guizhou University of Finance and Economics, Guiyang, Guizhou, P. R. China

  https://orcid.org/0000-0003-1790-2206

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