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Does conditional capitalization of development expenditures stimulate enterprises' aspirations for innovation?

Year: 2024

Type: conference-abstract

Source: Global Conference on Business and Social Sciences Proceeding

DOI: 10.35609/gcbssproceeding.2024.1(81)

Authors: Riguang Wen, Yihe Jin

Institutions: Shantou University, Zhejiang University of Finance and Economics

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Decent work and economic growth

Open Access status: closed

OpenAlex ID: W4408362171

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