The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development.
通过1977-1987年438家美国工业企业的案例，研究企业为报告有利的净利润趋势而影响研发投资决策的行为。
Abstract Investigates whether concern about reporting favorable trend in accounting net income influence decisions to invest in research and development (R&D). Case study of 438 American industrial firms during 1977 to 1987; R&D as a discretionary investment; Analysis of increases and decreases in relative spending for R&D; Factors which influence R&D investments.