研究论文
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure
Ester Chen, Ilanit Gavious, Baruch Lev
Ben-Gurion University of the Negev New York University
来源Review of Accounting Studies
年份2017
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经济 / 管理Auditing, Earnings Management, Governance
Corporate Finance and Governance · Financial Reporting and Valuation Research
参考文献 38
Truthful Disclosure of Information
被引 562Boyan Jovanovic · The Bell Journal of Economics · 1982
Crossing the chasm : marketing and selling disruptive products to mainstream customers
被引 1,171Geoffrey A. Moore · 2014
Corporate environmental reporting
被引 711Trevor Wilmshurst, Geoffrey Frost · Accounting Auditing & Accountability Journal · 2000
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引用本文 86
The deteriorating usefulness of financial report information and how to reverse it
被引 206Baruch Lev · Accounting and Business Research · 2018
On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities
被引 149Helena Isidro, Dhananjay Nanda, Peter D. Wysocki · The Accounting Review · 2019
Ending the Accounting-for-Intangibles Status Quo
被引 120Baruch Lev · European Accounting Review · 2018
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