The effect of R&D capitalization on revenue-expense matching: Focusing on the bio-pharmaceutical industries in South Korea
The study aims to investigate the effect of research and development (R&D) capitalization on revenue-expense matching in the pharmaceutical and biotechnology industries, with particular attention to the moderating role of corporate governance and the influence of regulatory intervention. Whi...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2025-02-01
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| Series: | Investment Management & Financial Innovations |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21587/IMFI_2025_01_Choi.pdf |
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