Matches in SemOpenAlex for { <https://semopenalex.org/work/W3208721710> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W3208721710 endingPage "82" @default.
- W3208721710 startingPage "63" @default.
- W3208721710 abstract "Both of the R&D expenses 1.5X pre-tax deduction and the relative flexibility in R&D accounting made R&D investments the most favorite instrument of companies to avoid corporate taxation. On the other side, the exogenous certification for HNTE offers good research opportunities to check how enterprises respond to tax rate changes by adjusting R&D investment. Using a data set from capital market during 2010 to 2012, empirical findings from DID analyses are consistent with the tax-induced R&D shifting. This paper enriches the research on R&D responses to tax rate changes by bringing evidences about R&D shifting behaviors in an important developing market. Furthermore, this study brings insights into the debates of R&D tax and accounting policies." @default.
- W3208721710 created "2021-11-08" @default.
- W3208721710 creator A5041929462 @default.
- W3208721710 date "2021-09-01" @default.
- W3208721710 modified "2023-09-23" @default.
- W3208721710 title "Taxation Preference, Earning Management and R&D Expense -- A Empirical Analysis" @default.
- W3208721710 cites W1507782914 @default.
- W3208721710 cites W167295027 @default.
- W3208721710 cites W2094518471 @default.
- W3208721710 cites W2317344384 @default.
- W3208721710 cites W2326998660 @default.
- W3208721710 cites W2347512693 @default.
- W3208721710 cites W3123452386 @default.
- W3208721710 cites W3124063746 @default.
- W3208721710 cites W3125039634 @default.
- W3208721710 cites W3125691974 @default.
- W3208721710 cites W3125838763 @default.
- W3208721710 cites W408338910 @default.
- W3208721710 hasPublicationYear "2021" @default.
- W3208721710 type Work @default.
- W3208721710 sameAs 3208721710 @default.
- W3208721710 citedByCount "0" @default.
- W3208721710 crossrefType "journal-article" @default.
- W3208721710 hasAuthorship W3208721710A5041929462 @default.
- W3208721710 hasConcept C100001284 @default.
- W3208721710 hasConcept C121955636 @default.
- W3208721710 hasConcept C144133560 @default.
- W3208721710 hasConcept C162324750 @default.
- W3208721710 hasConcept C175444787 @default.
- W3208721710 hasConcept C17744445 @default.
- W3208721710 hasConcept C187736073 @default.
- W3208721710 hasConcept C199539241 @default.
- W3208721710 hasConcept C27548731 @default.
- W3208721710 hasConcept C2780598303 @default.
- W3208721710 hasConcept C2781249084 @default.
- W3208721710 hasConcept C46304622 @default.
- W3208721710 hasConcept C94625758 @default.
- W3208721710 hasConceptScore W3208721710C100001284 @default.
- W3208721710 hasConceptScore W3208721710C121955636 @default.
- W3208721710 hasConceptScore W3208721710C144133560 @default.
- W3208721710 hasConceptScore W3208721710C162324750 @default.
- W3208721710 hasConceptScore W3208721710C175444787 @default.
- W3208721710 hasConceptScore W3208721710C17744445 @default.
- W3208721710 hasConceptScore W3208721710C187736073 @default.
- W3208721710 hasConceptScore W3208721710C199539241 @default.
- W3208721710 hasConceptScore W3208721710C27548731 @default.
- W3208721710 hasConceptScore W3208721710C2780598303 @default.
- W3208721710 hasConceptScore W3208721710C2781249084 @default.
- W3208721710 hasConceptScore W3208721710C46304622 @default.
- W3208721710 hasConceptScore W3208721710C94625758 @default.
- W3208721710 hasIssue "7" @default.
- W3208721710 hasLocation W32087217101 @default.
- W3208721710 hasOpenAccess W3208721710 @default.
- W3208721710 hasPrimaryLocation W32087217101 @default.
- W3208721710 hasRelatedWork W1997214461 @default.
- W3208721710 hasRelatedWork W1998651887 @default.
- W3208721710 hasRelatedWork W223870662 @default.
- W3208721710 hasRelatedWork W2336750553 @default.
- W3208721710 hasRelatedWork W2398550325 @default.
- W3208721710 hasRelatedWork W2745604005 @default.
- W3208721710 hasRelatedWork W2746590212 @default.
- W3208721710 hasRelatedWork W2886582061 @default.
- W3208721710 hasRelatedWork W2915527913 @default.
- W3208721710 hasRelatedWork W2988074436 @default.
- W3208721710 hasRelatedWork W3005547302 @default.
- W3208721710 hasRelatedWork W3013347862 @default.
- W3208721710 hasRelatedWork W3095538559 @default.
- W3208721710 hasRelatedWork W3121146479 @default.
- W3208721710 hasRelatedWork W3122260809 @default.
- W3208721710 hasRelatedWork W3125389159 @default.
- W3208721710 hasRelatedWork W3147078334 @default.
- W3208721710 hasRelatedWork W3186429280 @default.
- W3208721710 hasRelatedWork W3202806048 @default.
- W3208721710 hasRelatedWork W1946124560 @default.
- W3208721710 hasVolume "2021" @default.
- W3208721710 isParatext "false" @default.
- W3208721710 isRetracted "false" @default.
- W3208721710 magId "3208721710" @default.
- W3208721710 workType "article" @default.