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Research on Motivations of High-tech Firms' R&D Expenditures Capitalization
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Journal of Finance and Economics Vol. 37, Issue 04, pp. 104 - 112 (2011)
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王艳, 冯延超, 梁莱歆. Research on Motivations of High-tech Firms' R&D Expenditures Capitalization[J]. Journal of Finance and Economics, 2011, 37(4): 104–112. 
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