The capitalization, amortization, and value-relevance of R&D
| Year of publication: |
1996
|
|---|---|
| Authors: | Lev, Baruch ; Sougiannis, Theodore |
| Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 21.1996, 1, p. 107-138
|
| Publisher: |
Elsevier |