Research Article

Tax Incentive Policy and Enterprise Innovation: From Enterprise Heterogeneous Perspective

Table 2

Correlation analysis of main variables.

lnRDexplnRDexpTaxincenLnassetAsset-liabROA
1

Taxincen0.0611
Lnasset0.647−0.1011
Asset-liab0.1930.05000.4111
ROA0.135−0.2990.0130−0.3291

t-statistics in parentheses , .