Research and Development, Uncertainty, and Analysts’ Forecasts : The Case of IAS 38

Eierle, BrigitteBrigitteEierle0000-0003-0779-2218Dinh, TamiTamiDinhSchultze, WolfgangWolfgangSchultzeSteeger, LeifLeifSteeger2019-09-192018-08-2820151467-646Xhttps://fis.uni-bamberg.de/handle/uniba/44338engResearch and Development, Uncertainty, and Analysts’ Forecasts : The Case of IAS 38article10.1111/jifm.12029