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http://bura.brunel.ac.uk/handle/2438/24945Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Brasch, A | - |
| dc.contributor.author | Eierle, B | - |
| dc.contributor.author | Jarvis, R | - |
| dc.date.accessioned | 2022-07-21T15:00:00Z | - |
| dc.date.available | 2022-07-21T15:00:00Z | - |
| dc.date.issued | 2022-07-08 | - |
| dc.identifier | 100485 | - |
| dc.identifier.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. | en_US |
| dc.identifier.issn | 1061-9518 | - |
| dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/24945 | - |
| dc.format.extent | 1 - 19 | - |
| dc.format.medium | Print-Electronic | - |
| dc.language | English | - |
| dc.language.iso | en_US | en_US |
| dc.publisher | Elsevier BV | en_US |
| dc.rights | Copyright © 2022 Elsevier Inc. All rights reserved. This is the accepted manuscript version of an article which has been published in final form at https://doi.org/10.1016/j.intaccaudtax.2022.100485, archived on this repository under a Creative Commons CC BY-NC-ND attribution licence. | - |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | - |
| dc.subject | private firms | en_US |
| dc.subject | accounting policy choice | en_US |
| dc.subject | R&D investment | en_US |
| dc.subject | development costs capitalization | en_US |
| dc.subject | credit rating | en_US |
| dc.title | Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms | en_US |
| dc.type | Article | en_US |
| dc.identifier.doi | https://doi.org/10.1016/j.intaccaudtax.2022.100485 | - |
| dc.relation.isPartOf | Journal of International Accounting, Auditing and Taxation | - |
| pubs.publication-status | Published | - |
| pubs.volume | 48 | - |
| dc.identifier.eissn | 1879-1603 | - |
| dc.rights.holder | Elsevier Inc. | - |
| 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 |
This item is licensed under a Creative Commons License
