The relevance to firm valuation of research and development expenditure in the Australian health-care industry
Year of publication: |
2014
|
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Authors: | Mitrione, Lorena ; Tanewski, George ; Birt, Jacqueline |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 39.2014, 3, p. 425-452
|
Subject: | biotechnology | capitalised | expenditure | expensed | health care | IAS 38 | research and development | value relevance | Gesundheitskosten | Health care costs | Australien | Australia | Forschungskosten | Research expenditure | Industrieforschung | Industrial research | Biotechnologie | Biotechnology |
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