研发资本化在盈余管理中的“圆谎”效应
———基于人工智能企业的单案例分析
龚家凤, 沈烈, 李坤榕
The “Lie-patch-up
Effect”
of
R&D
Capitalization
in
Earnings
Management:
Single
Case
Study
Based
on
An
Artificial
Intelligence
Company
GONG Jia-feng, SHEN Lie, LI Kun-rong
管理案例研究与评论
.
2025, (3): 402
-415
.
