R&D Reporting Biases and Market Abnormal Returns-An Empirical Study of Taiwan’s Stock Market
碩士 === 朝陽科技大學 === 會計所 === 95 === Lev et al. (2005) document that companies with a high R&D growth rate relative to their profitability report conservatively, while firms with a low R&D growth rate tend to report aggressively under GAAP procedure. Such an theory about R&D reporting biases...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/58161269497383529455 |