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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| 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 |
| Subjects: | |
| Online Access: |
Fulltext |
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