7Kathehne SchipPer.The quality of accruals and earnings:the role of accrual estimation errors[J].The Accounting Review,1989,77(4):35-59.
8Frendel A., Shefer, D., Koschalzky, K., Walter, G. H.. Firm Characteristics, Location and Regional Innovation. A Comparison between Israeli and German Industrial Firm, Regional Studies, 2001.
9Levb,Sougiannis T.TheCapitalization,Amortizati- on,and Value-relevance of RND,Accounting and Economies, 1996.
10Oswald D R.The Determinants and Value Relevance of the Choice of Accounting for Research and Development ex-pedicures in the United Kingdom,Journal of Business Finance& Accouming,2008.
