科技进步与对策  2020, Vol. 37 Issue (7): 95-104    DOI: 10.6049/kjjbydc.2018100637
  企业创新管理 本期目录 | 过刊浏览 | 高级检索 |
真实盈余管理动机下R&D削减行为与创新产出——数量、质量与效率
贺亚楠,袁春生,冯晓宇
(山西财经大学 会计学院,山西 太原 030006)
R&D Cut under Real Earnings Management Motivation and Innovation Output-Research based on Innovation Output Quantity, Quality and Efficiency
He Yanan,Yuan Chunsheng,Feng Xiaoyu
(Faculty of Accounting, Shanxi University of Finance & Economics, Taiyuan 030006, China)