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The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom

. Journal of Business Finance & Accounting, 35 (1-2): 1-24 (January 2007), Vol. 35, Issue 1-2, pp. 1-24, January-March 2008.
DOI: 10.1111/j.1468-5957.2007.02060.x

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SSRN-The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom by Dennis R. Oswald

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