Showing 1 - 10 of 81
Persistent link: https://www.econbiz.de/10002010027
Persistent link: https://www.econbiz.de/10001577257
Persistent link: https://www.econbiz.de/10013424211
Persistent link: https://www.econbiz.de/10008647592
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10003300308
Persistent link: https://www.econbiz.de/10009267468
Persistent link: https://www.econbiz.de/10009744272
Persistent link: https://www.econbiz.de/10003734453
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10003126162
Persistent link: https://www.econbiz.de/10004863478