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...
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52uptb |
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ndltd-TW-098CYCU53850272019-05-15T20:33:08Z http://ndltd.ncl.edu.tw/handle/52uptb The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure 研究發展租稅抵減、盈餘管理與公司研發支出的關聯性 May-Wen Chen 陳美文 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 moderate the relationship between earnings management and R&D expenditure. The findings indicate that R&D tax credit have a positive impact on R&D expenditure. Last, R&D tax credit moderates the relationship between earnings management and R&D expenditure. Yu-Lin Chen 陳玉麟 2010 學位論文 ; thesis 55 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
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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 moderate the relationship between earnings management and R&D expenditure. The findings indicate that R&D tax credit have a positive impact on R&D expenditure. Last, R&D tax credit moderates the relationship between earnings management and R&D expenditure.
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| author2 |
Yu-Lin Chen |
| author_facet |
Yu-Lin Chen May-Wen Chen 陳美文 |
| author |
May-Wen Chen 陳美文 |
| spellingShingle |
May-Wen Chen 陳美文 The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure |
| author_sort |
May-Wen Chen |
| title |
The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure |
| title_short |
The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure |
| title_full |
The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure |
| title_fullStr |
The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure |
| title_full_unstemmed |
The Association between R&D Tax Credit, Earnings Management, and R&D Expenditure |
| title_sort |
association between r&d tax credit, earnings management, and r&d expenditure |
| publishDate |
2010 |
| url |
http://ndltd.ncl.edu.tw/handle/52uptb |
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