R&D-based earnings management, accounting performance and market return : evidence from national-recognized enterprises technology centers in China
Year of publication: |
2013
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Authors: | Zhang, Xindong ; He, Yanan |
Published in: |
Chinese management studies : CMS. - Bingley : Emerald, ISSN 1750-614X, ZDB-ID 2323546-9. - Vol. 7.2013, 4, p. 572-585
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Subject: | China | Accounting performance | Earnings management | Market return | National-recognized enterprise technology centers | R&D expenditures | Bilanzpolitik | Accounting policy | Kapitaleinkommen | Capital income | Rechnungswesen | Accounting | Industrieforschung | Industrial research |
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