Kwon, Gee Jung - In: International journal of accounting, auditing and … 18 (2022) 3/4, pp. 283-305
industry after the shale revolution. …This study investigates how the value relevance of accounting information is changing as a result of the shale … revolution that began in 2012. The empirical analysis of this study shows that the value relevance of R&D expenditures has …
