Work

Effect of the Supervisory Guideline on R&D Capitalization on Discretionary R&D Expenditures: Focusing on the Pharmaceutical Industry

Year: 2024

Type: article

Source: 회계학연구

DOI: 10.24056/kar.2024.04.002

Authors: Hyoung Seok Choo, Sun-ae Cho, Won-Wook Choi, Minjoo Lee

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4396900643

FWCI:

Cites: 27

Cited by:

Related to: 10