The impact of the recognition of high-tech enterprise on R&D disclosure
Abstract The Administration of Recognition of High-tech Enterprises, a monitoring program for high-tech entrepreneurs, administers China’s most critical policy for reducing taxes to incentivize research and development (R&D), which also impacts disclosure. This study examines how this recognitio...
| 發表在: | Humanities & Social Sciences Communications |
|---|---|
| Main Authors: | , , , |
| 格式: | Article |
| 語言: | 英语 |
| 出版: |
Springer Nature
2025-05-01
|
| 在線閱讀: | https://doi.org/10.1057/s41599-025-04735-w |