Our study investigates the association between capitalized R&D costs and audit fees and
whether this association reflects the effect of earnings management. By exploring Chinese …

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 …

The aim of this paper is to investigate the impact of research and development investment
(R&D) on managers' behaviour. Specifically, considering that R&D is a specific investment …

Face aos princípios orientadores do New Public Management a política orçamental,
continuando a ser primordial na avaliação do desempenho do gestor público, deixou de ser …

This paper provides insights into the incentives behind the capitalization of R&D costs. In
particular, this paper examines whether earnings management incentives play a role in …

Deux modalités de gestion des résultats sont liées aux dépenses de R&D:(i) la réduction de
ces dépenses et (ii) leur activation. L'objectif de cet article est de déterminer si les …

This article is an investigation of the conundrum of firms whose tax-minimising incentives
should result in lower reported income by expensing R&D, while their financial reporting …

Complementary relationship between female directors and financial literacy in deterring
earnings management: The case of high-te Page 1 Complementary relationship between …

The aim of this research is to determine the extent to which French managers assume a
myopic investment behavior in R&D; defined as the intentional adjustment of long-term …

This study investigates the effect of sales volatility on the stickiness of selling, general, and
administrative expenses. It shows that sales volatility representing future demand …