Leverage, R&D expenditures, and accounting conservatism : evidence from technology firms
Mariem Khalifa, Samir Trabelsi, Hamadi Matoussi
| Year of publication: |
2022
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| Authors: | Khalifa, Mariem ; Trabelsi, Samir ; Matoussi, Hamadi |
| Published in: |
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association. - Amsterdam [u.a.] : Elsevier, ISSN 1062-9769, ZDB-ID 1114217-0. - Vol. 84.2022, p. 285-304
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| Subject: | Conditional conservatism | Drivers of conservatism | High-tech | Low-tech | Hochtechnologie | High technology | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.qref.2022.02.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013334886