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

Wencki, SimoneSimoneWenckiEierle, BrigitteBrigitteEierle0000-0003-0779-22182019-09-192015-10-1420160044-2372https://fis.uni-bamberg.de/handle/uniba/39629First online: 05 October 2015engThe determinants of capitalising development costs in private companies: evidence from Germanyarticle10.1007/s11573-015-0778-0