DISCUSSION OF ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES

Ray Ball ()

Journal of Accounting Research, 1980, vol. 18, 27-37

Keywords: R&D; Expensing R&D; FASB standard No. 2 (search for similar items in EconPapers)
JEL-codes: G14 M41 O3 (search for similar items in EconPapers)
Date: 1980
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Citations: View citations in EconPapers (23)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:18:y:1980:i::p:27-37

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DOI: 10.2307/2490325

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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