The determinants of capitalising development costs in private companies: evidence from Germany

Professorship/Faculty: International Accounting and Auditing  
Author(s): Wencki, Simone; Eierle, Brigitte
Title of the Journal: Journal of business economics : JBE
ISSN: 0044-2372
Publisher Information: Berlin ; Heidelberg : Springer
Year of publication: 2016
Issue: 3
Pages: 259-300
Year of first publication: 2015
Language(s): English
First online: 05 October 2015
DOI: 10.1007/s11573-015-0778-0
Document Type: Article
Year of publication: 14. October 2015