The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure
碩士 === 中原大學 === 會計研究所 === 98 === This study explores whether firms reduce research and development (R&D) spending to meet earnings benchmarks, and investigates the incentive effect of R&D tax credit on R&D expenditure. Finally , this study examines whether the R&D tax credit modera...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52uptb |