Ahmed, Kamran; Hillier, John; Tanusasmita, Elisabeth - In: Accounting Research Journal 24 (2011) September, pp. 150-177
Purpose – The purpose of this paper is to assess the financial disclosure vis-á-vis economic reality of research and development (R&D) expensed by Australian firms under the pre-2005 Australian generally accepted accounting principles (A-GAAP) regime via the lens of market-to-book....
