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Keywords: R&D expense
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Journal Articles
Accounting Horizons (2011) 25 (2): 285–314.
Published: 01 June 2011
... suggests that technology firms' higher conservatism results primarily from lower operating cash flows due to R&D expensing and more income-decreasing accounting accruals linked to litigation risk. The results of this study are potentially useful to financial analysts, researchers, regulators, managers...