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The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
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Dividends from unrealized earnings and default risk
Chen, Ester
;
Gavious, Ilanit
;
Steinberg, Nadav
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 491-535
Persistent link: https://www.econbiz.de/10012099009
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