Steenkamp, Natasja; Steenkamp, Shaun - In: Journal of Financial Reporting and Accounting 14 (2016) 1, pp. 116-130
Purpose This paper aims to investigate if the more stringent requirements of AASB 138, effective 1 January 2005, regarding capitalising research and development (R&D) spending could have been a catalyst for changes in managerial decisions that consequently resulted in reduced R&D spending in...