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Keywords: Market return
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Journal Articles
R&D-based earnings management, accounting performance and market return: Evidence from national-recognized enterprise technology centers in China
Available to Purchase
Journal:
Chinese Management Studies
Chinese Management Studies (2013) 7 (4): 572–585.
Published: 18 November 2013
... performance Earnings management Market return National-recognized enterprise technology centers R&D expenditures R&D investments leave broad adjustment space for managers, which can be attributed to the following factors: contrasted with rigid budgets upon investments in fixed assets...
