Do Stock Prices Fully Reflect Information in R&D Reporting Biases Associated with Future Earnings?
碩士 === 朝陽科技大學 === 會計所 === 97 === The immediate expensing of research and development (R&D) expenditures is required by Generally Accepted Accounting Principles (GAAP) in order to conform to the conservatism principle. However, Lev et al. (2005) addressed that there is no accounting procedure con...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26478335369295359656 |