发布时间 : 星期六 文章外文翻译--研发费用资本化和盈余管理:以意大利上市公司为例更新完毕开始阅读
and as a manipulative practice driven by opportunistic aims Gordon, 1964, April; Imhoff, 1977, Spring?;Kamin and Ronen, 1978 . In this study, we do not intend to argue for either one of these two views. Rather, we test whether R&D cost capitalization is used for purposes of earnings smoothing.
毕业设计