Table 6 Test results of the research model
Hypothesis | Path | Path coefficient | T value | Test result |
|---|---|---|---|---|
H11 | Tax law mandatory → Follow cost effect | 0.27 | 3.16 | Supported |
H12 | Tax law mandatory → Value compensation effect | 0.31 | 4.16 | Supported |
H21 | Tax law rationality → Follow cost effect | 0.26 | 2.98 | Supported |
H22 | Tax law rationality → Value compensation effect | 0.35 | 5.19 | Supported |
H31 | Follow cost effect ← Green process innovation capability | − 0.26 | 3.38 | Supported |
H32 | Follow cost effect ← Green product innovation capability | − 0.30 | 7.29 | Supported |
H33 | Follow cost effect ← End-treatment innovation capability | − 0.05 | 1.01 | Not supported |
H41 | Value compensation effect → Green process innovation capability | 0.06 | 1.72 | Not supported |
H42 | Value compensation effect → Green product innovation capability | 0.04 | 1.29 | Not supported |
H43 | Value compensation effect → End-treatment innovation capability | 0.28 | 3.91 | Supported |