R&D capitalization and audit fees : evidence from China

Jia-Chi Cheng, Chia-Chi Lu, Nan-Ting Kuo

Year of publication:	December 2016
Authors:	Cheng, Jia-Chi ; Lu, Chia-Chi ; Kuo, Nan-Ting
Published in:	Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 35.2016, p. 39-48
Subject:	Capitalized development costs \| Earnings Management \| Audit fees \| Regulation of Stock Markets \| China \| Wirtschaftsprüfung \| Financial audit \| Bilanzpolitik \| Accounting policy \| Honorar \| Fee (Remuneration) \| Gebühr \| Charges \| Aktienmarkt \| Stock market \| Aktiengesellschaft \| Listed company

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