Review of Accounting Studies Vol. 22 No. 2 2017

The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure

Ester Chen¹; ILANIT GAVIOUS²; Baruch Lev³

¹ Rehovot, Israel · ² Ben-Gurion University of the Negev · ³ New York University

DOI

10.1007/s11142-017-9399-x

Volume

22

Issue

2

Pages

677-714

Language

en

Sources

semanticscholar openalex crossref

Cite

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