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by 郭阳
时代金融, ISSN 1672-8661, 2017, Issue 5, p. 191
前人的文献指出,公司的研发活动会增加公司的代理成本。而为了降低代理成本,上市公司通常会选择高质量的审计师服务。在本文的研究中,我们试图检验公司研发支出强度与公司的审计师选择行为之间是否存在关联。 
审计师选择;研发支出;资本结构
Journal Article
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