The Effect of Business Strategy and Life Cycle on Myopic R&D Investment
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === This study examines whether a firm’s business strategy and life cycle stage will affect its earnings management through R&D reduction. Using a sample of public companies in Taiwan during years 1996-2010, I find that firms adopting the prospector strategy are...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/49480982607196513553 |