The determinants of capitalising development costs in private companies : evidence from Germany
Brigitte Eierle, Simone Wencki
| Year of publication: |
April 2016
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|---|---|
| Authors: | Eierle, Brigitte ; Wencki, Simone |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 86.2016, 3, p. 259-300
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| Subject: | R&D accounting | Private companies | Earnings management | Accounting choices | German GAAP | Deutschland | Germany | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Privatisierung | Privatization | Privatwirtschaft | Private sector |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11573-015-0778-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011666970