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<p>The capitalization of research and development (R&D) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for the capitalization of R&D costs. Based on a sample of manufacturing companies of Indonesia Stock Exchange from 2009 to 2011, this study examines whether companies' decisions to capitalize R&D costs are affected bydoi:10.18860/em.v3i2.2341 fatcat:yhesm5nvnnatjlllzg63c7dmte