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Capitalizing vs expensing R & D and stock price informativeness
2012This project is a study of R&D treatment in UK companies before and after the adaptation of IFRS. It is held in the thesis for the Master's Division of Banking and Financial Management at the University of Piraeus. We use very recent data from UK companies that engage R&D activities and two different periods and respond to these calls for research.
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Capitalization of Pre-Productive Period Expenses for Dairy Replacements
1987Smith, Stuart F., Smith, Stuart F.
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R&D expenses and firm valuation: a literature review
International Journal of Accounting and Information Management, 2008Seraina Anagnostopoulou
exaly
Income Tax Accounting: Business Expense or Capital Outlay
Harvard Law Review, 1934openaire +1 more source

