The Effects of R&D Performance Measures on the Value-relevance of Accounting Information
碩士 === 朝陽科技大學 === 會計所 === 96 === Franzen and Radhakrishnan (2006) classified firms into loss vs. profit types and examined the possible differentially value-relevance across those two types of firms through R&D expenditure embedded in earnings. They conjecture that the difference in value-releva...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/99395120253795796871 |