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Accounting 1 Accounting policy 1 Bilanzpolitik 1 R&D 1 R&D capitalization 1 Rechnungswesen 1 South Korea 1 Südkorea 1 accounting environment 1 earnings management 1 small loss avoidance 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Kang, Pyung K. 1 Kim, Yoo Chan 1
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International journal of disclosure and governance 1
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Capitalizing R&D expenditures or expensing them all? : evidence from the accounting environment of South Korea
Kang, Pyung K.; Kim, Yoo Chan - In: International journal of disclosure and governance 13 (2016) 2, pp. 117-134
Persistent link: https://www.econbiz.de/10011591174
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