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Chambers et al., 2003 - Google Patents

Managerial discretion and accounting for research and development costs

Chambers et al., 2003

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Document ID
273592110855596617
Author
Chambers D
Jennings R
Thompson R
Publication year
Publication venue
Journal of Accounting, Auditing & Finance

External Links

Snippet

This study investigates the extent to which potential financial reporting benefits from capitalizing and amortizing R&D costs depend on increasing the level of discretion permitted to financial statement preparers. To provide evidence on this issue, we examine the impact …
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