International Financial Reporting Standards and the value relevance of R&D expenditures : pre and post IFRS analysis
Year of publication: |
2013
|
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Authors: | Ali Shah, Syed Zulfiqar ; Liang, Shuang ; Akbar, Saeed |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 30.2013, p. 158-169
|
Subject: | Value relevance | Capitalized R&D | Expensed R&D | IFRS | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | USA | United States |
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