R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms
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Cited by:
- Jaehong Lee & Young Soo Yang, 2019. "International Strategy, R&D Intensity, and Sustainable Earnings of Biotech Firms," Sustainability, MDPI, vol. 11(17), pages 1-17, September.
- Guangying Xie & Shengyan Wu & Zhengjiang Song, 2022. "Focus on Innovation or Focus on Sales? The Influences of the Government of China’s Demand-Side Reform during COVID-19 and Their Sustainability Consequences in the Consumer Products Industry," Sustainability, MDPI, vol. 14(20), pages 1-21, October.
- Suyon Kim & Jaehong Lee, 2020. "Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea," Sustainability, MDPI, vol. 12(8), pages 1-16, April.
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Keywords
R&D accounting treatment; R&D stage; tax avoidance; biotech sustainability;All these keywords.
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