Journal ArticleOPEN ACCESS

Research and development capitalization, fair value, and earnings management: A study of French listed companies

  • Hrichi Y
  • Arfaoui F
Journal of Accounting and Management Information Systems (2023) 22(3)
DOI: 10.24818/jamis.2023.03008
N/ACitations
Citations of this article
7Readers
Mendeley users who have this article in their library.

Abstract

… Data: We adopt two empirical models of earnings management based on linear regressions… accounting choices allowed by IFRS that affect earnings management: capitalization (or not) …

Cite

CITATION STYLE

APA

Hrichi, Y., & Arfaoui, F. (2023). Research and development capitalization, fair value, and earnings management: A study of French listed companies. Journal of Accounting and Management Information Systems, 22(3). https://doi.org/10.24818/jamis.2023.03008

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free