Research and development investments, development costs capitalization, and credit ratings : Exploratory evidence from UK R&D-active private firms

Research and development investments, development costs capitalization, and credit ratings : Exploratory evidence from UK R&D-active private firms

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin (2022): Research and development investments, development costs capitalization, and credit ratings : Exploratory evidence from UK R&D-active private firms, in: Journal of international accounting, auditing and taxation, Amsterdam [u.a.]: Elsevier Science, Jg. 48, Nr. 100485, S. 1–19, doi: 10.1016/j.intaccaudtax.2022.100485.

Faculty/Chair:

International Accounting and Auditing

Author:

;

Eierle, Brigitte

;

Title of the Journal:

Journal of international accounting, auditing and taxation

ISSN:

1061-9518

Publisher Information:

Amsterdam [u.a.] : Elsevier Science

Year of publication:

2022

Volume:

48

Issue:

100485

Pages:

1-19

Language:

English

DOI:

10.1016/j.intaccaudtax.2022.100485

International Distribution:

Yes:

Type:

Article

URI:

https://fis.uni-bamberg.de/handle/uniba/54755

Activation date:

July 25, 2022

Permalink https://fis.uni-bamberg.de/handle/uniba/54755