Research and development expenses under IFRS mandatory implementation : a value relevance approach
Year of publication: |
2018
|
---|---|
Authors: | Chaibi, Hasna |
Subject: | R&D | capitalized R&D | expensed R&D | value relevance | IFRS | France | Frankreich | Forschungskosten | Research expenditure | Bilanzierung | Balancing accounts |
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