A cross-national comparison of R&D expenditure decisions: Tax incentives and financial constraints

Contemporary Accounting Research

Volumn 21, Issue 3, 2004, Pages 639-680

  Klassen, Kenneth J ^a   Pittman, Jeffrey A ^b   Reed, Margaret P ^c  

^a UNIVERSITY OF WATERLOO   (Canada)

^b MEMORIAL UNIVERSITY OF NEWFOUNDLAND   (Canada)

^c UNIVERSITY OF CINCINNATI   (United States)

Author keywords

Capitalized intangibles; Research and development; Taxation incentives

Indexed keywords

EID: 4644293203     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/CF2E-HUVC-GAFY-5H56     Document Type: Review

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