A study on relation between accounting treatment for capitalization of R&D expenditure and earnings management in the Korean defense industry
Year of publication: |
March/April 2018
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Authors: | Im, Kyungkook ; Im, Chae Chang |
Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 34.2018, 2, p. 369-380
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Subject: | Information Asymmetry | Defense Industry | R&D Expenditure | Earnings Management | Bilanzpolitik | Accounting policy | Rüstungsindustrie | Defence industry | Südkorea | South Korea | Asymmetrische Information | Asymmetric information |
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