The impact of the recognition of high-tech enterprise on R&D disclosure
Abstract The Administration of Recognition of High-tech Enterprises, a monitoring program for high-tech entrepreneurs, administers China’s most critical policy for reducing taxes to incentivize research and development (R&D), which also impacts disclosure. This study examines how this recognitio...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer Nature
2025-05-01
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| Series: | Humanities & Social Sciences Communications |
| Online Access: | https://doi.org/10.1057/s41599-025-04735-w |
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