Work

The capitalization, amortization, and value-relevance of R&D

Year: 1996

Type: article

Source: Journal of Accounting and Economics

DOI: 10.1016/0165-4101(95)00410-6

Authors: Baruch Lev, Theodore Sougiannis

Institutions: University of California, Berkeley, University of Illinois Urbana-Champaign

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2156576580

FWCI: 91.52

Cites: 43

Cited by: 1,966

Related to: 10