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Same Tag Articles
【With the same tag:【R&D expenditure】 Found 2 articles】
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CORPORATE FINANCE
| F270
Impression Management of Goodwill Impairment Firms and R&D Expenditure Capitalization: Empirical Evidence from 2007-2021 A-Share Listed Companies
Dong Xinge
,
Han Liangliang
,
Dong Yinghou
The credibility of firms gradually collapses with the increase of goodwill impairment, so recovering the loss of reputation and stock price caused by goodwill impairment has become the top...
First published at: May 20, 2024
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(726.9 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230831.201
Foreign Economics & Management
, Vol. 46, Issue 05
, pp. 86 - 103
| F426
R&D Tax Incentives, Intellectual Property Protection and Enterprise Patents Output
Hu Kai
,
Wu Qing
Sporadic data disclosed show that in recent years the scale of China’s R&D tax incentives is considerable. As a special form of fiscal expenditure, in terms of the publicity, sca...
First published at: Apr 01, 2018
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(1053.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2018.04.008
Journal of Finance and Economics
, Vol. 44, Issue 04
, pp. 102 - 115
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