Capitalising or Expensing Development Costs? : Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies

Brasch, AnnikaAnnikaBraschEierle, BrigitteBrigitteEierleJarvis, RobinRobinJarvis2022-06-222022-06-2220221744-94991744-9480https://fis.uni-bamberg.de/handle/uniba/54242engCapitalising or Expensing Development Costs? : Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companiesarticle10.1080/17449480.2022.2049327