The behavioral additionality effects of a tax incentive program on firms’ composition of R&D investment-Reference-Cited by-同舟云学术

The behavioral additionality effects of a tax incentive program on firms’ composition of R&D investment

Author:

Dai Xiaoyong¹^ORCID,Verreynne Martie‐Louise²^ORCID,Wang Jian‐Hang³,He Yanan⁴

Affiliation:

1. School of Economics and Finance Xi'an Jiaotong University 74 Yanta West Road Xi’an Shaanxi China

2. College of Business and Law, Royal Melbourne Institute of Technology Melbourne Australia

3. Department of Risk Management and Insurance Feng Chia University Taichung Taiwan

4. School of Accounting Shanxi University of Finance and Economics Taiyuan China

Funder

National Natural Science Foundation of China

Publisher

Wiley

Subject

Management of Technology and Innovation,Strategy and Management,General Business, Management and Accounting,Business and International Management

Link

Reference37 articles.

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3. How Tax Credit Shapes Firm R&D Strategies?;Accounting, Economics, and Law: A Convivium;2023-11-15