I-Ling Wang

University of Illinois at Urbana-Champaign - Department of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

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Changes in the Value Relevance of R&D Expenses after IFRS Adoption

Advances in Accounting, 2016, Forthcoming
Number of pages: 48 Posted: 12 Sep 2008 Last Revised: 02 Oct 2016
James Jianxin Gong and I-Ling Wang
California State University at Fullerton and University of Illinois at Urbana-Champaign - Department of Accountancy
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Abstract:

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International Accounting; Accounting Standards; Value Relevance; R&D; Institutional Factors