发布求助
文献互助 智能选刊 最新文献

国际会计准则第38号下的研发披露和资本化——国家制度法规与国际财务报告准则采用之间相互作用的证据

IF 0.9 Q3 BUSINESS, FINANCE
Journal of International Accounting Research Pub Date : 2020-01-01 DOI:10.2308/jiar-17-522
Tami Dinh, Wolfgang Schultze, T. List, Nadine Zbiegly
{"title":"国际会计准则第38号下的研发披露和资本化——国家制度法规与国际财务报告准则采用之间相互作用的证据","authors":"Tami Dinh, Wolfgang Schultze, T. List, Nadine Zbiegly","doi":"10.2308/jiar-17-522","DOIUrl":null,"url":null,"abstract":"ABSTRACT Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyzes the effects of one prominent feature of IFRS: the accou...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"10 1","pages":"29-55"},"PeriodicalIF":0.9000,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"R&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption\",\"authors\":\"Tami Dinh, Wolfgang Schultze, T. List, Nadine Zbiegly\",\"doi\":\"10.2308/jiar-17-522\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyzes the effects of one prominent feature of IFRS: the accou...\",\"PeriodicalId\":45457,\"journal\":{\"name\":\"Journal of International Accounting Research\",\"volume\":\"10 1\",\"pages\":\"29-55\"},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2020-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of International Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/jiar-17-522\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/jiar-17-522","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 5

摘要

摘要:基于采用国际财务报告准则的影响取决于制度环境的变化这一概念，本文分析了国际财务报告准则的一个突出特征:会计会计准则的影响。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
分享
查看原文 本刊更多论文
R&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption
ABSTRACT Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyzes the effects of one prominent feature of IFRS: the accou...
求助全文
通过发布文献求助，成功后即可免费获取论文全文。 去求助
来源期刊
Journal of International Accounting Research
Journal of International Accounting Research BUSINESS, FINANCE-
CiteScore
1.40
自引率
16.70%
发文量
19
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信