Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China

This study investigated the R&D manipulation of Chinese listed companies under preferential tax policies based on the bunching approach. On this basis, differences in organizational performance aspirations were used to distinguish firm heterogeneity. This was to clarify how tax incentives affect...

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Autores principales: Wenyan Sun, Kedong Yin, Zhe Liu
Formato: article
Lenguaje:EN
Publicado: MDPI AG 2021
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Acceso en línea:https://doaj.org/article/50e4f303fc6c4a0a9b32984c24bda0a4
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