Research and development investments, development costs capitalization, and credit ratings : exploratory evidence from UK R&D-active private firms
Year of publication: |
2022
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Authors: | Brasch, Annika ; Eierle, Brigitte ; Jarvis, Robin |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 48.2022, p. 1-19
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Subject: | Accounting policy choice | Credit rating | Development costs capitalization | Private firms | R&D investment | Kapitalkosten | Cost of capital | Kreditwürdigkeit | Investition | Investment | Privatwirtschaft | Private sector | Investitionsentscheidung | Investment decision |
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