Jin, Xin; Lei, Guangyong; Yu, Junli - In: China journal of accounting research : CJAR 9 (2016) 1, pp. 59-81
The increasingly competitive market environment makes independent innovation the core of the enterprise’s and evens the country's competitiveness. In order to solve the problem of its own limited R&D resources, firms need to find access to outside resources. Since the government mainly...