R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption
Year of publication: |
2020
|
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Authors: | Dinh, Tami |
Other Persons: | Schultze, Wolfgang (contributor) ; List, Thomas (contributor) ; Zbiegly, Nadine (contributor) |
Publisher: |
[2020]: [S.l.] : SSRN |
Subject: | IFRS | Unternehmenspublizität | Corporate disclosure | Welt | World | Institutionenökonomik | Institutional economics | Bilanzierungsgrundsätze | Accounting standards | Regulierung | Regulation |
Extent: | 1 Online-Ressource (56 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Forthcoming in: Journal of International Accounting Research Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 07, 2020 erstellt |
Other identifiers: | 10.2139/ssrn.3525742 [DOI] |
Classification: | M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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