AN INVESTIGATION OF MANAGERS ADAPTATIONS TO SFAS NO-2 - ACCOUNTING FOR RESEARCH-AND-DEVELOPMENT COSTS

Fh Selto and Ml Clouse

Journal of Accounting Research, 1985, vol. 23, issue 2, 700-717

Keywords: SFAS No. 2; R&D; R&D Expensing; Small firms (search for similar items in EconPapers)
JEL-codes: G14 M41 O3 (search for similar items in EconPapers)
Date: 1985
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:23:y:1985:i:2:p:700-717

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DOI: 10.2307/2490834

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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