PDF(1128 KB)
中庸之道: 政府补助竞争会加剧企业盈余操纵吗?——基于国家新区设立的准自然实验
陈荣达, 肖文昊, 陈奕扬, 张硕楠, 邬皓宁
系统工程理论与实践 ›› 2026, Vol. 46 ›› Issue (5) : 1850-1867.
PDF(1128 KB)
PDF(1128 KB)
中庸之道: 政府补助竞争会加剧企业盈余操纵吗?——基于国家新区设立的准自然实验
), 肖文昊1(), 陈奕扬1(), 张硕楠1,*(), 邬皓宁1()
The middle ground: Does government subsidy competition exacerbate corporate surplus manipulation?—A quasi-natural experiment based on the establishment of new national zones
), Wenhao XIAO1(), Yiyang CHEN1(), Shuonan ZHANG1,*(), Haoning WU1()
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