AASB 138: catalyst for managerial decisions reducing R&D spending?
Year of publication: |
2016
|
---|---|
Authors: | Steenkamp, Natasja ; Steenkamp, Shaun |
Published in: |
Journal of Financial Reporting and Accounting. - Emerald Group Publishing Limited, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 14.2016, 1, p. 116-130
|
Publisher: |
Emerald Group Publishing Limited |
Subject: | Short-termism | Real earnings management | Management decisions | Reduction in R&D | Research and development spending |
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