[Discussion of The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures and Accounting for Research and Development Costs: The Impact on Research and Development Expenditures]: A Reply
本文是对两篇关于研发支出财务报告强制统一的经济效应及研发成本会计处理对研发支出影响的讨论的回复，发表于《会计研究杂志》1980年特刊。
Bertrand N. Horwitz, Richard Kolodny, [Discussion of The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures and Accounting for Research and Development Costs: The Impact on Research and Development Expenditures]: A Reply, Journal of Accounting Research, Vol. 18, Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions (1980), pp. 96-107