Accounting for software development costs and the cost of capital : evidence from IPO underpricing in the software industry
Year of publication: |
2008
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Authors: | Givoly, Dan ; Shi, Charles |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 23.2008, 2, p. 271-303
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Subject: | Softwareentwicklung | Software development | Börsengang | Initial public offering | Softwareindustrie | Software industry | Kapitalkosten | Cost of capital | Software |
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