Open AccessResearch and Development Expenses under IFRS Mandatory Implementation: A Value Relevance Approach
Author(s) -
Hasna Chaibi
Publication year - 2018
Publication title -
economic and business review
Language(s) - English
Resource type - Journals
eISSN - 2335-4216
pISSN - 1580-0466
DOI - 10.15458/85451.67
Subject(s) - valuation (finance) , accounting , business , relevance (law) , value (mathematics) , international financial reporting standards , stock price , market value , book value , fair value , historical cost , earnings , statistics , mathematics , paleontology , series (stratigraphy) , political science , law , biology