
Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
Author(s) -
Yuan Ding,
Thomas Jeanjean,
Hervé Stolowy
Publication year - 2013
Publication title -
hal (le centre pour la communication scientifique directe)
Language(s) - English
Resource type - Conference proceedings
Subject(s) - accounting , accounting information system , shareholder , accounting standard , business , mark to market accounting , management accounting , positive accounting , corporate governance , financial accounting , economics , finance