Reliability of R&D capitalization : Evidence from ex post impairment in China
Year of publication: |
2019
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Authors: | Yang, Yulong |
Published in: |
China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 12.2019, 3, p. 251-269
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Subject: | Accounting choice | Impairment | R&D capitalization | Reliability | China | Kapitalismus | Capitalism | Bilanzielle Bewertung | Accounting valuation | IFRS |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1016/j.cjar.2019.08.001 [DOI] hdl:10419/241799 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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