研發激勵與操縱、公司避稅及風險問題研究
孫鴻雁, 余兆聰, 洪芳
Research on the Effects of Tax incentives on Discretionary R&D Investment, Corporate Tax Avoidance and Firm Risks
Sun Hongyan, U Sio Chong, Hong Fang
澳門科技大學學報
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2023, (2): 49
-78
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DOI: 10.58664/mustjournal.2023.06.003
