R&D reporting rule and firm efficiency
Nilabhra Bhattacharya, Yoshie Saito, Ramgopal Venkataraman, and Jeff Jiewei Yu
| Year of publication: |
2024
|
|---|---|
| Authors: | Bhattacharya, Nilabhra ; Saito, Yoshie ; Venkataraman, Ramgopal ; Yu, Jeff Jiewei |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 39.2024, 2, p. 335-363
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| Subject: | R&D | efficiency | IFRS | intangible | Effizienz | Efficiency | Immaterielle Werte | Intangible assets | Technische Effizienz | Technical efficiency | Berichtswesen | Reporting | Data-Envelopment-Analyse | Data envelopment analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X211058091 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014584604