WANG, Chenli. Capitalization of R&D Expenses in Technology Companies: Communicating Value Creation Amid Accounting Constraints. Highlights in Business, Economics and Management, [S. l.], v. 59, p. 73–81, 2025. DOI: 10.54097/ajdscc51. Disponível em: https://hbem.org/index.php/OJS/article/view/453. Acesso em: 22 may. 2026.