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    The effect of R&D capitalization on revenue-expense matching: Focusing on the bio-pharmaceutical industries in South Korea by Dongjoon Choi, Inkyung Yoon, Hansol Lee

    Published 2025-02-01
    “…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. …”
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