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Keywords: D53
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 300–320.
Published: 18 January 2023
... Accounting reporting Stock returns China C33 D53 E22 M41 Accounting policies on research and development (R&D) have been a fundamentally important but controversial issue for firms and policymakers since accounting treatment affects firms’ R&D expenditures and firm performance...
