企业投资的税务会计研究:Bradley、Ruf和Robinson(2021)关于知识产权盒制度对并购市场影响的讨论

Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)

Journal of Accounting & Economics · 2021
被引 7
人大 AFT50UTD24ABS 4*
税务会计企业投资并购市场知识产权公司税