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부채제약, 비대칭적 원가행태, 연구개발 투자의 관련성

Published in Korean Association Of Computers And Accounting • Dec 30, 2020
Authors:
양위류
,
정재을

Abstract

We analyze the relation between debt constraint, asymmetric cost behavior and enterprise R&D(Research and Development) investment using 4172 Chinese listed companies in 2012-2016. The analyzed results show that debt constraint is negatively correlated with R&D investment, and cost stickiness is posi...

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