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Keywords: R&D subsidy
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 15 November 2024
...Wei Zhou; Xiaofei Pan; Yiping Wu Purpose We examine the effectiveness of signaling by disclosing innovation in annual reports in terms of securing R&D subsidies, using a novel text-based measure of firm-level innovation intensity. Design/methodology/approach The empirical analysis includes...
