International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis
Year of publication: |
2013
|
---|---|
Authors: | Shah, Syed Zulfiqar Ali ; Liang, Shuang ; Akbar, Saeed |
Published in: |
International Review of Financial Analysis. - Elsevier, ISSN 1057-5219. - Vol. 30.2013, C, p. 158-169
|
Publisher: |
Elsevier |
Subject: | Value relevance | Capitalized R&D | Expensed R&D | IFRS |
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