Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) TAN Peng,Accounting for Research and Development Costs and Value Relevance Study,The Journal of Business Analysis,09110747,Business Analysis Association,2011-03-31,27,0,40-50,https://cir.nii.ac.jp/crid/1390282763084429824,https://doi.org/10.24500/baa.27.0_40