Essays about: "Karen Fuentes"
Found 1 essay containing the words Karen Fuentes.
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1. R&D Capitalization and The Income Smoothing Hypothesis – A study of Swedish listed Companies
University essay from Företagsekonomiska institutionenAbstract : This paper examines whether Swedish listed firms use research and development (R&D) accounting as a tool for income smoothing (hypothesis 1). One controversial accounting issue concerning R&D is that R&D capitalization could be influenced by earnings management purposes due to a subjective accounting treatment. READ MORE
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