Capitalization vs. expensing and the behavior of R&D expenditures - Oswald, Dennis; Simpson, Ana; Zarowin, Paul (Review of accounting studies, 2022)
Keywords: Accounting policies; Accounting/Auditing; Business and Management; Capitalization; Corporate Finance; International Financial Reporting Standards; Public Finance; R&D; Research & development; R&D; Capitalization; Expensing; M41; IFRS; O32