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Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany

Journal of International Accounting, Auditing and Taxation, 2022
Wolfgang Schultze, Tami Dinh
exaly  

Capitalizing on capital purchases.

Hospitals, 1977
The acquisition of capital equipment is considerably more involved than the purchase of supply items. Because of the long life of capital equipment, errors in judgment at the time of acquisition can haunt a purchasing manager for years. But if he exercises good judgment and does not lose sight of the particular needs of his hospital, capital equipment ...
openaire   +1 more source

On innovation capitalization: Empirical evidence from Guangzhou, China

Habitat International, 2021
kangmin Wu, Yang Wang, Hong'Ou Zhang
exaly  

Capitals of Capital

The stock market globalization process has produced historic changes in the structure of stock markets, the effects of which are evident throughout the world. Despite these transformations, there are relatively few sources examining the connections between the globalization process currently under way and previous periods of stock market globalization.
openaire   +1 more source

Impact of COVID-19 on Performance Evaluation Large Market Capitalization Stocks and Open Innovation

Journal of Open Innovation: Technology, Market, and Complexity, 2021
Endri Endri   +2 more
exaly  

If You Shared My Happiness, You Are Part of Me: Capitalization and the Experience of Couple Identity

Personality and Social Psychology Bulletin, 2020
Ariela Francesca Pagani   +2 more
exaly  

Capital of Capital

2014
Steven H. Jaffe   +2 more
openaire   +1 more source

‘Capital Breeds Capital’

2021
Ruomei Yang   +3 more
openaire   +1 more source

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