2GARY. H. JEFERSON, BAI HUAAMAO, GUAN XIAO JING and YU XIAOYUN. RD Performance in Chinese Industry[J]. Economies of Innovation and New Technology, 2006, (15) : 345- 366.
3MUSTAFA CIFTCI , WILLIAM M. CREADY. Scale effects of RD as reflected in earnings and returns [J]. Journal of Account- ing and Economics, 2010,52 .. 62-80.