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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| Main Authors: | , , |
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| Format: | article |
| Language: | EN |
| Published: |
MDPI AG
2021
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| Subjects: | |
| Online Access: | https://doaj.org/article/50e4f303fc6c4a0a9b32984c24bda0a4 |
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