@article{202312.1626,
	doi = {10.20944/preprints202312.1626.v1},
	url = {https://doi.org/10.20944/preprints202312.1626.v1},
	year = 2023,
	month = {December},
	publisher = {Preprints},
	author = {RuiXin Tao and XiaoYu Yu and KheeSu Bae},
	title = {R&D Accrual Accounting for Cash Flow Projections Affects En-Terprise Value},
	journal = {Preprints}
}