Author(s)

Yang Yidong, Wu Xiaojuan and Yang Liangbing

Corresponding Author

Yang Yidong

Abstract

Based on the targeted poverty alleviation (TPA) cross-sectional data collected and collated by hand from 3 485 A-share listed companies in Shanghai and Shenzhen Stock Exchange in 2017, this paper reveals the relationship between the difference of enterprise characteristics and the TPA behavior of listed companies through detailed descriptive statistics from four dimensions: regional distribution, profitability, capital pressure and tax preferences. The research conclusion shows that the TPA behavior of listed companies has obvious structural characteristics according to the characteristics of the company. This conclusion helps to understand the inherent logic of the participation of Listed Companies in the TPA, thus helping stakeholders rationally view the TPA behavior of listed companies, and provides decision-making guarantee for the optimization of capital market resource allocation capacity.

Keywords

Listed company; enterprise traits; targeted poverty alleviation;