R&D Accounting Discretion as an Income Smoothing Tool: An Empirical Analysis of German Listed Companies. Junior Management Science, [S. l.], v. 4, n. 2, p. 151–172, 2019. DOI: 10.5282/jums/v4i2pp151-172. Disponível em: https://jums.ub.uni-muenchen.de/JMS/article/view/5041.. Acesso em: 22 dec. 2024.