Industry-expert auditors and R&D Capitalization
碩士 === 國立成功大學 === 會計學系碩博士班 === 101 === Prior studies on the relationship between audit quality and R＆D capitalization do not consider the role of auditor industry specialization, while another stream of research on the value relevance of capitalized R＆D does not consider the importance of indust...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/33560421128962126035 |