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http://bura.brunel.ac.uk/handle/2438/24945| Title: | Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms |
| Authors: | Brasch, A Eierle, B Jarvis, R |
| Keywords: | private firms;accounting policy choice;R&D investment;development costs capitalization;credit rating |
| Issue Date: | 8-Jul-2022 |
| Publisher: | Elsevier BV |
| Citation: | Brasch, A., Eierle, B. and Jarvis, R. (2022) 'Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms', Journal of International Accounting, Auditing and Taxation, 48, 100485, pp. 1 - 19. doi: 10.1016/j.intaccaudtax.2022.100485. |
| URI: | https://bura.brunel.ac.uk/handle/2438/24945 |
| DOI: | https://doi.org/10.1016/j.intaccaudtax.2022.100485 |
| ISSN: | 1061-9518 |
| Other Identifiers: | 100485 |
| Appears in Collections: | Brunel Business School Embargoed Research Papers |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| FullText.pdf | Embargoed until 8 July 2024 | 596.11 kB | Adobe PDF | View/Open |
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