Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea
The purpose of this paper is to investigate the relationship between corporate environmental responsibility (CER) and R&D accounting treatment. Using firms listed in the Korea Stock Exchange (KSE) market between the years 2014 and 2018, this study not only investigates this relationship but also...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2020-04-01
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Series: | Sustainability |
Subjects: | |
Online Access: | https://www.mdpi.com/2071-1050/12/8/3418 |