R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

Article English OPEN
Guidara, Rihab ; Boujelbene, Younes (2015)
  • Publisher: PressAcademia
  • Journal: (issn: 2148-6697, eissn: 2148-6697)

Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regar... View more
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