TY - JOUR AU - TI - Discussion of Accounting for Research and Development Costs: The Impact on Research and Development Expenditures JF - Journal of Accounting Research DO - 10.2307/2490325 DA - 1980-01-01 UR - https://www.deepdyve.com/lp/crossref/discussion-of-accounting-for-research-and-development-costs-the-impact-5CxE0Nnuji SP - 27 VL - 18 IS - DP - DeepDyve ER -