Earnings management and R&D costs capitalization: evidence from Russian and German markets

Purpose: The goal of the paper is to analyze the motives that determine the propensity of companies in both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs. Methodology: The final sample analyzed in the paper is 47 Russian com...

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Bibliographic details
Volume: 13
Main Author: Garanina, Tatiana
Nikulin, Egor
Frangulantc, Oksana
Format: Journal Article
Language: English
Place of publication: Sumy Business Perspectives Ltd 08.04.2016
LLC "CPC "Business Perspectives
published in: Investment management & financial innovations Vol. 13; no. 1; pp. 206 - 214
Related: Ph.D., Associate Professor, Department of Finance and Accounting, Graduate School of Management, St. Petersburg University
Ph.D., Associate Professor, St. Petersburg State University, Graduate School of Management
M.Sc., St. Petersburg State University, Graduate School of Management, Russia
Data of publication: 2016-04-08
ISSN: 1810-4967
1812-9358
EISSN: 1812-9358
Discipline: Business
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Online Access: Fulltext
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