Research and development investments, development costs capitalization, and credit ratings : exploratory evidence from UK R&D-active private firms
Annika Brasch, Brigitte Eierle, Robin Jarvis
| Year of publication: |
2022
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|---|---|
| Authors: | Brasch, Annika ; Eierle, Brigitte ; Jarvis, Robin |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 48.2022, p. 1-19
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| Subject: | Accounting policy choice | Credit rating | Development costs capitalization | Private firms | R&D investment | Kapitalkosten | Cost of capital | Kreditwürdigkeit | Investition | Investment | Investitionsentscheidung | Investment decision | Industrieforschung | Industrial research | Forschungskosten | Research expenditure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2022.100485 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013383693