Government R&D spending, fiscal instruments and corporate technological innovation

Using panel data from 242 cities in China, we examine the impact of government research and development (R&D) spending on corporate technological innovation. We find that listed firms located in cities with higher government R&D expenditures are more innovative than firms in other cities. Fu...

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Bibliographic Details
Main Authors: Dapeng Tang, Yuan Li, Hao Zheng, Xin Yuan
Format: Article
Language:English
Published: Elsevier 2022-09-01
Series:China Journal of Accounting Research
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309122000302