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【With the same tag:【R&D manipulation】 Found 2 articles】 /Page Order by: Asce Desc

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SPECIAL TOPIC | F270

Digital Tax Enforcement and R&D Manipulation: A Quasi-natural Experiment Based on the “Golden Tax-III” Project

Zhang Yuming, Liu Han, Li Shuang, et al

The application of digital technology has a profound impact on government regulation and the business behavior of enterprises. Frontier researches have focused on the effect of digital tax...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230226.203

Foreign Economics & Management, Vol. 45, Issue 08, pp. 3 - 16

| F270

Has the Academic Experience of Executives Affected the R&D Manipulation of Enterprises?

Yuan Zeming, Wang Peilin, Fu Yuyuan

Based on the sample of A-share listed companies in China from 2008 to 2017, this paper studies the relationship between executives’ academic experience and R&D manipulation. The ...

First published at: Aug 01, 2020

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doi:10.16538/j.cnki.fem.20200409.202

Foreign Economics & Management, Vol. 42, Issue 08, pp. 109 - 122

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