Earnings management, ownership concentration and capitalization of research & development expenditure
Year of publication: |
2022
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Authors: | Yang, Di ; Wen, Jun ; Jiang, Renai ; Zhang, Sen |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 58.2022, 4, p. 1191-1205
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Subject: | capitalization of research & development expenditure | Earnings management | major shareholders expropriation | ownership concentration | Eigentümerstruktur | Ownership structure | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Industrieforschung | Industrial research | Forschungskosten | Research expenditure |
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