The effect of management incentives and cross-listing status on the accounting treatment of R&D spending

Journal of International Accounting, Auditing and Taxation

Volumn 12, Issue 2, 2003, Pages 131-152

  Landry, Suzanne ^a   Callimaci, Antonello ^a  

^a UNIVERSITÉ DU QUÉBEC À MONTRÉAL   (Canada)

Author keywords

Capitalized R D; Cash flows; Cross listing; Leverage; Return on equity; Size

Indexed keywords

EID: 0142169796     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2003.08.003     Document Type: Article

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