What is it about?
The purpose of this paper is to provide a theoretical support for managers and investors and help them to identify corporate investment decisions on research and development (R&D) rationally.
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Why is it important?
The paper finds that managers in firms with medium accounting performance and at the border of profit target are prone to manage earnings by real R&D transactions, namely reducing R&D expenditures. The conclusions are of great significance for innovation promotion in China.
Perspectives
Writing this article was a great pleasure as it has co-authors with whom I have had long standing collaborations.
Yanan He
Read the Original
This page is a summary of: R&D-based earnings management, accounting performance and market return, Chinese Management Studies, November 2013, Emerald,
DOI: 10.1108/cms-09-2013-0176.
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