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.

Détails bibliographiques
Publié dans:International Journal of Accounting V.39-43, 1-4 (2004-08).
Auteur principal: Markarian, Garen
Format: Article
Langue:English
Sujets:
Research & development expenditures.
Earnings management.
Capitalization.
Regression analysis.