Exploring investor views on accounting for R&D costs under IAS 38
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas, Fanis Tsoligkas
| Year of publication: |
2022
|
|---|---|
| Authors: | Mazzi, Francesco ; Slack, Richard ; Tsalavoutas, Ioannis ; Tsoligkas, Fanis |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 2, p. 1-24
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| Subject: | Capitalisation | Dissonance | Investors | R&D | Research and development | IFRS | Anlageverhalten | Behavioural finance | Industrieforschung | Industrial research | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2022.106944 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013207642