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Bertrand N. Horwitz, Richard Kolodny, The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures, Journal of Accounting Research, Vol. 18, Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions (1980), pp. 38-74
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Horwitz et al. (1980) studied this question.
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