R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms
This study examines the correlation among R&D accounting treatment, R&D state and tax avoidance behavior, with a focus on biotech firms. Findings from the analysis show that most firms are unlikely to capitalize R&D in a steady state; however, in the case of biotech firms, th...
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| Format: | Article |
| Language: | English |
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MDPI AG
2018-12-01
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| Series: | Sustainability |
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| Online Access: | http://www.mdpi.com/2071-1050/11/1/44 |