Reliability of R&D capitalization: Evidence from ex post impairment in China
Unlike prior studies that investigate research and development (R&D) accounting as a dichotomous choice between capitalizing vs. expensing, this study identifies low-reliability R&D capitalization by the occurrence of ex post impairment of capitalized R&D costs. I find that low-reliabili...
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| Format: | Article |
| Language: | English |
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Elsevier
2019-09-01
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| Series: | China Journal of Accounting Research |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309119300279 |