Capitalization of R&D costs and earnings management evidence from Italian listed companies.

Capitalization of R&D costs and earnings management evidence from Italian listed companies.

Bibliographic Details
Published in:International Journal of Accounting V.39-43, 1-4 (2004-08).
Main Author: Markarian, Garen
Format: Article
Language:English
Subjects:
Research & development expenditures.
Earnings management.
Capitalization.
Regression analysis.