Tax incentives and upward R&D manipulation : evidence from the R&D tax deduction policy in China
Yanan He, Xindong Zhang, Panpan Hao, Xiaoyong Dai and Haiyan Xue
| Year of publication: |
2025
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|---|---|
| Authors: | He, Yanan ; Zhang, Xindong ; Hao, Panpan ; Dai, Xiaoyong ; Xue, Haiyan |
| Published in: |
International journal of emerging markets. - Bradford : Emerald, ISSN 1746-8817, ZDB-ID 2242085-X. - Vol. 20.2025, 4, p. 1507-1529
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| Subject: | R&D tax deduction policy | Abnormal R&D spending | Upward R&D manipulation | Tax incentives | Steuervergünstigung | Tax incentive | China | Manipulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJOEM-02-2022-0254 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015398941