Les motivations de l'inscription des investissements en R&D à l'actif : Divulgation volontaire d'informations ou gestion des résultats ?
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More about this item
Keywordsaccounting choices; disclosure index; earnings management; managerial discretion; R&D; choix comptables; indice de divulgation; gestion des résultats; discrétion managériale;
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