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Income Tax Benefits, R&D Manipulation and Corporate Innovation Performance -An Empirical Study Based on High-Tech Listed Companies

Published Online: 2026-03-03

Authors

Dong, Yang

Pan, Haiying
License Information

Text and Data Mining valid from 2026-03-03

Version of Record valid from 2026-03-03
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Article History

Received: 11 October 2023

Accepted: 23 January 2026

First Online: 3 March 2026

Declarations

:

: The authors declare that they have no competing interests.

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