施皓明; 陈玲娟. 行业技术密集度视角下的研发支出与盈余管理研究. 亚太社会科学, [S. l.], v. 2, n. 5, 2026. DOI: 10.62177/apss.v2i5.1787. Disponível em: https://ojs.apspublisher.com/index.php/apss/article/view/1787. Acesso em: 15 11月. 2026.