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

Brasch, AnnikaAnnikaBraschEierle, BrigitteBrigitteEierle0000-0003-0779-2218Jarvis, RobinRobinJarvis2022-07-252022-07-2520221061-9518https://fis.uni-bamberg.de/handle/uniba/54755engResearch and development investments, development costs capitalization, and credit ratings : Exploratory evidence from UK R&D-active private firmsarticle10.1016/j.intaccaudtax.2022.100485