PENG, Ken. VAT Credit Refunds and Firms’ Export Development Evidence from Chinese A-Share Listed Companies. Financial Economics Research, [S. l.], v. 3, n. 4, p. 118–128, 2026. DOI: 10.70267/fer.v3n4.118128. Disponível em: https://journals.zeuspress.org/index.php/FER/article/view/1398. Acesso em: 27 sep. 2026.