6Judith Giordan, Nir Kossovsky. It' s Time to Think Differently about R&D Assets and the CTO' s Role[M]. Research Technology Management, Jan/Feb 2004:9-12.
7Oscar Gellein & Maurice Newman. Accounting research Transactions[M].R&D Cost Accounting. New York: AICPA, 1973,100.
8Thomas D Fields, Thomas Z Lys, Linda Vincent. Empirical Research on Accounting Choice[J]. Journal of Accounting and Economics Research on Accountinz, 200l, 31 ( l ) : 255-307.
9Watts R T,Zimmerman J L. Positive Acounting Theory[M]. New Jersey : Prentice Hall International, 1986 : 102-109.
10Daley L A, Vigeland R Lo The Effect of Debt Covenants and Political Costs on the Choice of Accounting Methods: The Case of Accounting for R&D Costs [J]o The Accoonting and Economies, 1983(5) : 195-211.
