연구개발비의 집약도 및 자본화에 영향을 미치는 요인 = Factors Affecting R&D Intensity and Capitalization

참고문헌 (Reference)

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2 최종서, "연구개발투자의 경제적 시차효과에 대한 시계열분석" 한국회계학회 34 (34): 67-105, 2009

3 박종일, "세금비용과 이익조정이 회계이익과 과세소득의 차이에 미치는 영향" 한국회계학회 27 (27): 81-116, 2002

4 백원선, "산업별 경제적 효과를 고려한 연구개발비의 가치관련성" 한국증권학회 33 (33): 191-214, 2004

5 정혜영, "무형자산 관련 회계정보의 기업가치 관련성에 관한 연구" 한국회계학회 29 (29): 1-32, 2004

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31 Healy, P., "A Review of the Earnings Management Literature and its Implications for Standard Setting" 13 (13): 365-384, 1999

32 Eberhart, A., "A Reexamination of the Tradeoff Between the Future Benefit and Riskiness of R&D Increases" 46 (46): 27-52, 2008