Traitement comptable des dépenses de R&D et motivations de gestion des résultats : une étude empirique sur des entreprises françaises cotées
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More about this item
KeywordsR&D accounting; earnings management; earnings smoothing; debt covenants; French companies; comptabilité des dépenses de R&D; gestion des résultats; lissage des résultats; clauses restrictives des contrats d'endettement; entreprises françaises.;
All these keywords.
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-INO-2011-12-19 (Innovation)
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