Classification Shifting of Missing R&D Among Financial Statements

碩士 === 國立臺灣大學 === 會計學研究所 === 107 === ASC 730 requires the disclosure of R&D expenses. The complicated composition and lack of consistent disclosure format leave firms discretion in R&D expenditure. Koh and Reeb (2015) proved that Pseudo-Blank R&D firms, with missing R&D expenses, sti...

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Bibliographic Details
Main Authors: Tzu-Ying Chiu, 邱姿穎
Other Authors: Chuan-San Wang
Format: Others
Language:en_US
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/rdv785