Does a consistently capitalized R&D ratio improve information effects of capitalized development expenditures?
Joe (Joonghi) Cho, Heejung Kim
| Year of publication: |
2024
|
|---|---|
| Authors: | Cho, Joe Joonghi ; Kim, Heejung |
| Subject: | Capitalization | Consistency | Faithful representation | R&D expenditures | Value relevance |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2024.103214 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014543693