Miller, Tom W.; Mathisen, Richard W.; McAllister, John P. - 2005
Advertising expenses and research and development expenses are typically treated as operating expenses that affect … current income. Managers often view advertising expenses and research and development expenses as costs and have difficulty … and Hirschey 1993; Graham and Frankenberger 2000; Han and Manry 2004; Kim and Morris 2003). Advertising expenses may have …