The impact of different accounting reporting methods on the informativeness of research and development costs : IFRS compared to U.S. GAAP
Michael T. Dugan, John E. McEldowney, Elizabeth H. Turner, Clark M. Wheatley
| Year of publication: |
December 2016
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|---|---|
| Authors: | Dugan, Michael T. ; McEldowney, John ; Turner, Elizabeth H. ; Wheatley, Clark M. |
| Published in: |
Review of Pacific Basin financial markets and policies. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0219-0915, ZDB-ID 1465471-4. - Vol. 19.2016, 4, p. 1-36
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| Subject: | Accounting quality | research & development | IFRS | U.S. GAAP | Bilanzierungsgrundsätze | Accounting standards | USA | United States | Rechnungswesen | Accounting | Vergleich | Comparison | Industrieforschung | Industrial research |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S0219091516500259 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011644626