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The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure
Ester Chen, Ilanit Gavious, Baruch Itamar 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
Accounting Theory and Financial Reporting · Financial Reporting and XBRL
参考文献 38
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The Deteriorating Usefulness of Financial Report Information and How to Reverse It
被引 214Baruch Itamar Lev · Accounting and Business Research · 2017
On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities
被引 140Helena Isidro, Dhananjay Nanda, Peter D. Wysocki · The Accounting Review · 2019
Ending the Accounting-for-Intangibles Status Quo
被引 117Baruch Itamar Lev · European Accounting Review · 2018
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