Capitalization of R&D costs and earnings management: Evidence from Italian listed companies

International Journal of Accounting

Volumn 43, Issue 3, 2008, Pages 246-267

  Markarian, Garen ^a   Pozza, Lorenzo ^b   Prencipe, Annalisa ^b  

^a IE BUSINESS SCHOOL   (Spain)

^b BOCCONI UNIVERSITY   (Italy)

Author keywords

Cost capitalization; Debt covenants; Earnings management; Earnings smoothing; Italian companies; R D accounting

Indexed keywords

EID: 49749122994     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2008.06.002     Document Type: Article

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