Real effects of capitalized research and development expenditures : a leading indicator for future innovation performance?
Year of publication: |
2025
|
---|---|
Authors: | Herb, Wolfgang ; Lotze, Maria ; Schultze, Wolfgang ; Sandner, Philipp |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 64.2025, 1, p. 417-473
|
Subject: | Earnings management | Innovation | Research and development | Industrieforschung | Industrial research | Innovationsmanagement | Innovation management | Bilanzpolitik | Accounting policy | Forschungskosten | Research expenditure | Technologiepolitik | Technology policy |
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