SHEN, Y. The Impact of China’s 2008 R&D Tax Credit on R&D Expenditure – Evidence from National Statistics Data. Journal of Accounting and Finance, [S. l.], v. 19, n. 2, 2019. Disponível em: https://articlearchives.co/index.php/JAF/article/view/422. Acesso em: 21 sep. 2025.