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【With the same tag:【研发支出】 Found 5 articles】 /Page Order by: Asce Desc

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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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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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doi:10.16538/j.cnki.jfe.2018.04.008

Journal of Finance and Economics, Vol. 44, Issue 04, pp. 102 - 115

| F275;F273.1

Does Technological Innovation Advance Enterprise Deleveraging? Transmission Channel and Acceleration Mechanism

Nowadays, Chinese economy is switching from "resource-dependent" economic development mode to "innovation-driven" mode since growth driven by investment has further agg...

First published at: Nov 03, 2017

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doi:10.16538/j.cnki.jfe.2017.11.009

Journal of Finance and Economics, Vol. 43, Issue 11, pp. 113 - 127

Research on Motivations of High-tech Firms' R&D Expenditures Capitalization

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Journal of Finance and Economics, Vol. 37, Issue 04, pp. 104 - 112

A Study on How to Treat R&D as Cost in China ——A Case Based on a Listed Company in an Activity-Based-Costing

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Journal of Finance and Economics, Vol. 30, Issue 04, pp. 78 - 88

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