The Impact of R&D Activity for Earnings persistence
碩士 === 朝陽科技大學 === 會計所 === 97 === Prior researches show that intellectual capitals and R&D investments contribute to firms’ future profitability. This study decomposes the earnings into normal earnings, residual earnings before R&D expensing, and negative R&D expense. Then the relationshi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/30286301257499476245 |