The capitalization, amortization, and value-relevance of R&D
作者： Baruch Lev , Theodore Sougiannis
DOI: 10.1016/0165-4101(95)00410-6
关键词:
摘要: … The main objective of this study is to address the issues of reliability, objectivity, and value-relevance of R&D capitalization. We do this by first estimating the relation between R&D …
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sci-hub.se 参考文章(37)
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