DISCUSSION OF THE ECONOMIC-EFFECTS OF INVOLUNTARY UNIFORMITY IN THE FINANCIAL-REPORTING OF R-AND-D EXPENDITURES AND ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES - REPLY

Bn Horwitz and R Kolodny

Journal of Accounting Research, 1980, vol. 18, 96-107

Keywords: R&D; Expensing R&D; Uniformity; R&D measurement problem (search for similar items in EconPapers)
JEL-codes: G14 M41 O3 (search for similar items in EconPapers)
Date: 1980
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:18:y:1980:i::p:96-107

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DOI: 10.2307/2490330

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