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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/rdv785 |