Results 191 to 200 of about 1,790,453 (249)

Lifecourse socioeconomic status and subjective cognitive decline among diverse older adults. [PDF]

J Gerontol B Psychol Sci Soc Sci
Chen NX, Peterson RL, Colbeth HL, Barnes LL, Corrada MM, Gilsanz P, Mungas D, Whitmer RA, Farias ST.   +8 more
europepmc   +1 more source

Material Flow Cost Accounting: A decision-support framework for integrating economic and environmental dimensions in livestock manure management. [PDF]

J Environ Qual
Keshavarz Afshar R, Dekamin M.
europepmc   +1 more source

Economic burden of COVID-19 on hospitalized patients: a cross-sectional study from Semnan, Iran. [PDF]

BMC Health Serv Res
Moshiri E, Gheinali Z, Tavani ME, Gharibi F.   +3 more
europepmc   +1 more source

Private equity investment in orthopedic practices: Part of the changing landscape of health care. [PDF]

Bull Hosp Jt Dis (2013)
Fariyike B, Galetta MS, Youm T.
europepmc   +1 more source

An Integrated Approach to the Sustainable Remediation of Dairy Industry Effluents: Sequential Processes of Coagulation-Flocculation, Adsorption, and Photocatalysis. [PDF]

ACS Omega
Castro LEN, Matheus LR, Ribeiro MD, Colpini LMS.   +3 more
europepmc   +1 more source

Parental perspectives and willingness towards digital paediatric research: a cross-sectional survey in two Chinese cities. [PDF]

BMJ Open
Guo N, Fang H, Li X, Xian R, Zhao Y, Hu Y, Li YC.   +6 more
europepmc   +1 more source

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Expensing Versus Capitalization

Contemporary Accounting Research, 2017
AbstractWe develop a theoretical framework to study the effects of expensing versus capitalization of investment expenditures on capital market asset prices, corporate investment, and investment efficiency. We use a two‐period model in which the financial reports at the end of the first period influence the price of the firm.
Tong Lu, Konduru Sivaramakrishnan
openaire   +1 more source

4 BUDGETING FOR OPERATING EXPENSES AND CAPITAL OUTLAY

2010
exaly   +2 more sources

In-process R&D: To capitalize or expense?

Journal of Engineering and Technology Management, 2006
Abstract The FASB recently proposed the capitalization of acquired in-process R&D costs to replace the current practice of expensing this item. This proposal will likely be strongly opposed by corporate executives. We examine whether in-process R&D is an asset worthy of capitalization or an expense, and, if it is an asset, how reliable is its ...
Zhen Deng, Baruch Lev
openaire   +1 more source