8Scott, W. Financial accounting theory[M]. Toronto: Prentice- Hall, 2003.
9Lev, B., Nissima, D., Thomas, J. On the informational use- fulness of R&D capitalization and amortization[D]. Working Papers. School of Management, Yale University, 2005: 160- 165.
10Landry, S. The effect of management incentives and cross- listing status on the accounting treatment of R&D spending [C].The 2003 Annual Conference CGAA Counting Research Centre, 2002:49-73.
