THE IMPACT OF SFAS NO-2 ON FIRM EXPENDITURES ON RESEARCH AND DEVELOPMENT - REPLICATIONS AND EXTENSIONS

J Elliott, G Richardson, T Dyckman and R Dukes

Journal of Accounting Research, 1984, vol. 22, issue 1, 85-102

Keywords: SFAS No. 2; R&D; Accounting changes; Firm size (search for similar items in EconPapers)
JEL-codes: G14 M41 O3 (search for similar items in EconPapers)
Date: 1984
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Citations: View citations in EconPapers (21)

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DOI: 10.2307/2490702

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