Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms-Reference-Cited by-同舟云学术

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Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms

Published:2022-09 Issue: Volume:48 Page:100485
ISSN:1061-9518
Container-title:Journal of International Accounting, Auditing and Taxation
language:en
Short-container-title:Journal of International Accounting, Auditing and Taxation

Author:

Brasch Annika,Eierle Brigitte,Jarvis Robin

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference94 articles.

1. The value relevance of intangibles: The case of software capitalization;Aboody;Journal of Accounting Research,1998

2. The value relevance of management's research and development reporting choice: Evidence from Australia;Ahmed;Journal of Accounting and Public Policy,2006

3. Firms' use of accounting discretion to influence their credit ratings;Alissa;Journal of Accounting and Economics,2013

4. Structural shifts in credit rating standards;Alp;The Journal of Finance,2013

5. Corporate financial distress: A complete guide to predicting, avoiding, and dealing with bankruptcy;Altman,1983

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1. Guidance or misguidance: Fintech policy and corporate innovation;Finance Research Letters;2023-12

2. DREG： A large-scale biological knowledge graph for Drug Repurposing;2023-04-10

3. The Investment Analysis of IT Companies: A Case Study of Yandex;Review of Business and Economics Studies;2023-01-19

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