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International Convergence of Accounting Standards, R&D Expenditure and Economic Consequences
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Journal of Finance and Economics Vol. 38, Issue 02, pp. 50 - 61 (2012)
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王亮亮, 王跃堂, 杨志进. International Convergence of Accounting Standards, R&D Expenditure and Economic Consequences[J]. Journal of Finance and Economics, 2012, 38(2): 50–61. 
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