R&D Disclosures and Capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption

Dinh, TamiTamiDinhSchultze, WolfgangWolfgangSchultzeList, ThomasThomasListZbiegly, NadineNadineZbiegly2023-04-132023-04-132020https://www.alexandria.unisg.ch/handle/20.500.14171/112654enR&D Disclosures and Capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoptionjournal article