The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Year of publication: |
June 2017
|
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Authors: | Chen, Ester ; Gavious, Ilanit ; Lev, Baruch |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 2, p. 677-714
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Subject: | R&D capitalization | Voluntary disclosure | IFRS | GAAP | Bilanzierungsgrundsätze | Accounting standards | Unternehmenspublizität | Corporate disclosure | Externer Effekt | Externalities | Auskunftspflicht | Disclosure regulation | Selbstverpflichtung | Voluntary agreement |
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