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| The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs＇ Utilization of Tax Incentives | |
| 基金项目： | Acknowledgment： Special thanks to the Ministry of Higher Education on the FRGS grant sponsored for this paper. The authors are also grateful to the Accounting Research Institute （ARI） for the support throughout the research process. |
| 摘 要： | |
| 关 键 词： | 税收优惠政策 财务报表 中小企业 比率 特征 类型 行业 中小型企业 |
| 本文献已被 维普 等数据库收录！ | |