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Heejung Kim

Korea Aerospace Research Institute

Korea, Republic of (South Korea)

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Scholarly Papers (1)

1.

Does a Consistently Capitalized R&D Ratio Improve Information Effects of Capitalized Development Expenditures?

Number of pages: 49 Posted: 16 Sep 2023
Heejung Kim and Joe (Joonghi) Cho
Korea Aerospace Research Institute and University of Bristol Business School
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Abstract:

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R&D expenditures, capitalization, consistency, value relevance, faithful representation