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Keywords: Reporting methods
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Journal Articles
Journal:
Chinese Management Studies
Chinese Management Studies (2014) 8 (3): 375–396.
Published: 29 July 2014
... researches and finds the value relevance of R&D capitalization and expensing from the accounting report method itself. This explores some interesting research questions. Does choice of accounting method for R&D expenditure affect firm valuation? Do different methods of reporting R&D investments...
