A Study on the R&D Reporting Biases, Earnings Persistence and Market Mispricing
碩士 === 朝陽科技大學 === 會計所 === 95 === Lev et al. (2005) document that no accounting procedure consistently applied can be conservative (or aggressive) throughout the firm’s life. They further prove that companies with a high R&D growth relative to their profitability report conservatively, forming co...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/34098283908048282330 |