Development cost capitalization during R&D races
Alternative title: | Comptabilisation à l'actif des frais de développement dans les courses à la R&D |
---|---|
Year of publication: |
2017
|
Authors: | De Waegenaere, Anja ; Sansing, Richard C. ; Wielhouwer, Jacco L. |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 34.2017, 3, p. 1522-1546
|
Subject: | Forschungskosten | Research expenditure | Wettbewerb | Competition | Bilanzierung | Balancing accounts | Informationswert | Information value | Investitionsentscheidung | Investment decision |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in französischer Sprache |
Other identifiers: | 10.1111/1911-3846.12306 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
-
The role of information in innovation and competition
Akcigit, Ufuk, (2016)
-
The role of information in innovation and competition
Akcigit, Ufuk, (2013)
-
The role of information in competitive experimentation
Akcigit, Ufuk, (2011)
- More ...
-
Tax loss carryovers in a competitive environment
De Waegenaere, Anja, (2014)
-
Financial accounting effects of tax aggressiveness : contracting and measurement
De Waegenaere, Anja, (2015)
-
Valuation of deferred tax assets from a net operating loss carryover
De Waegenaere, Anja, (2001)
- More ...