Equity incentive plans and R&D investment manipulation : evidence from China
Year of publication: |
2022
|
---|---|
Authors: | Zhang, Weidong ; Hu, Pengbo ; Wang, Jenny J. ; Li, Zeyu ; Zheng, Hongrui ; Gao, Xue |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 3, p. 4157-4183
|
Subject: | Earnings management | Capitalisation and expensing | Equity incentive | R&D | China | Bilanzpolitik | Accounting policy |
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