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The need to provide internationally comparable accounting information and the application of IFRS : empirical evidence from German private firms
Eierle, Brigitte; Shirkhani, David; Helduser, Christiane - In: Accounting in Europe 15 (2018) 3, pp. 323-346
Persistent link: https://www.econbiz.de/10011997768
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The determinants of capitalising development costs in private companies : evidence from Germany
Eierle, Brigitte; Wencki, Simone - In: Journal of business economics : JBE 86 (2016) 3, pp. 259-300
Persistent link: https://www.econbiz.de/10011666970
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The Determinants of Capitalising Development Costs in Private Companies : Evidence from Germany
Eierle, Brigitte - 2015
Persistent link: https://www.econbiz.de/10013014163
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Research and development investments, development costs capitalization, and credit ratings : exploratory evidence from UK R&D-active private firms
Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Journal of international accounting auditing & taxation 48 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013383693
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Capitalising or expensing development costs? : mixed methods evidence on the determinants and motives of the accounting policy in the context of UK private companies
Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Accounting in Europe 19 (2022) 3, pp. 363-396
Persistent link: https://www.econbiz.de/10013482780