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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

Review of Accounting Studies 2017
DOI
10.1007/s11142-017-9399-x
Volume
22 (2)
Pages
677-714
Language
en
Export
BibTeX
Sources
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