The impact of R&D programme success on the decision to capitalise development expenditures in European firms
Year of publication: |
January 2018
|
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Authors: | O'Connell, Vincent ; AbuGhazaleh, Naser M. ; Kintou, Abdelmounaim |
Published in: |
Technology analysis & strategic management. - Abingdon, Oxfordshire : Routledge, Taylor & Francis, ISSN 0953-7325, ZDB-ID 32138-2. - Vol. 30.2018, 1, p. 15-30
|
Subject: | R&D investment | financial reporting | capitalisation | income statement | statement of financial position | Investition | Investment | Rechnungswesen | Accounting | Gewinn- und Verlustrechnung | Income statement | Entscheidung | Decision |
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