Kreß, AndreasAndreasKreßEierle, BrigitteBrigitteEierle0000-0003-0779-2218Tsalavoutas, IoannisIoannisTsalavoutas2019-09-192019-06-1920191468-5957https://fis.uni-bamberg.de/handle/uniba/45703engDevelopment costs capitalization and debt financingarticle10.1111/jbfa.12370