The effect of the revision of intangible assets accounting standards on enterprise technology innovation
Against the institutional background of building an innovative country, this article constructs the influence mechanism of the accounting standards for intangible assets for enterprise technology innovation. We select panel data from the Shanghai Stock Exchange and Shenzhen Stock Exchange from 2002...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2020-12-01
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| Series: | Ekonomska Istraživanja |
| Subjects: | |
| Online Access: | http://dx.doi.org/10.1080/1331677X.2020.1865829 |