Tang, Dapeng; Li, Yuan; Zheng, Hao; Yuan, Xin - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-32
&D expenditures are more innovative than firms in other cities. Further, the positive effect of government R&D spending depends on … fiscal instruments and factor allocation. Through subsidies and tax incentives, government R&D spending enhances firm … of government R&D spending is stronger for state-owned and high-tech enterprises than for other enterprises. Overall, our …