Capitalizing research & development and "other information" : the incremental information content of accruals versus cash flows
Year of publication: |
2011
|
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Authors: | Dinh, Tami ; Schultze, Wolfgang |
Published in: |
Journal of management control : Zeitschrift für Planung & Unternehmenssteuerung. - Berlin : Springer, ISSN 2191-4761, ZDB-ID 2602184-5. - Vol. 22.2011, 3, p. 241-278
|
Subject: | Rückstellung | Accrual | Forschungskosten | Research expenditure | Marktwert | Market value | Aktiengesellschaft | Listed company | Deutschland | Germany | 2001-2006 |
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