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.

Detalhes bibliográficos
Publicado no:International Journal of Accounting V.39-43, 1-4 (2004-08).
Autor principal: Markarian, Garen
Formato: Artigo
Idioma:English
Assuntos:
Research & development expenditures.
Earnings management.
Capitalization.
Regression analysis.