Does the presentation reform of R&D expenses in China ease financial constraints in corporate innovation?
Year of publication: |
2023
|
---|---|
Authors: | Li, Zhou ; Liu, Bin ; Liu, Yuanyuan |
Published in: |
Journal of international financial management & accounting. - Oxford : Wiley-Blackwell, ISSN 1467-646X, ZDB-ID 2016478-6. - Vol. 34.2023, 3, p. 826-851
|
Subject: | corporate innovation | financial constraints | information asymmetry | presentation reform of R&D expenses | China | Innovation | Asymmetrische Information | Asymmetric information | Liquiditätsbeschränkung | Liquidity constraint | Unternehmensfinanzierung | Corporate finance | Reform | Industrieforschung | Industrial research |
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