Accounting for R&D : evidence and implications
Thomas G. Canace, Scott B. Jackson, Tao Ma, Aaron Zimbelman
| Year of publication: |
2022
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|---|---|
| Authors: | Canace, Thomas G. ; Jackson, Scott B. ; Ma, Tao ; Zimbelman, Aaron |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 3, p. 2212-2233
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| Subject: | earnings management | real earnings management | earnings shortfall | R&D capitalization | R&D expense | research and development | Bilanzpolitik | Accounting policy | Gewinn | Profit | Gewinnermittlung | Profit determination | Industrieforschung | Industrial research |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12780 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013464898