Capitalization of R&D costs and earnings management : evidence from Italian listed companies
Year of publication: |
2008
|
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Authors: | Markarian, Garen ; Pozza, Lorenzo ; Prencipe, Annalisa |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 43.2008, 3, p. 246-267
|
Subject: | Industrieforschung | Industrial research | Bilanzielle Bewertung | Accounting valuation | Gewinnermittlung | Profit determination | Aktiengesellschaft | Listed company | Italien | Italy |
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