P.O.Box 80200
Jeddah, 21589
Saudi Arabia
King Abdulaziz University
Research and Development (R&D), Development Costs, Capitalisation, Overconfidence, Board gender diversity
Forthcoming in Journal of International Accounting, Auditing and Taxation
Research and development, Managerial ability, Loan spread
Voluntary disclosure, political spending, public debt financing
Pension-Related Mandatory Disclosure, Compliance, Public and Private Debt Markets, Cost of Debt, IFRS
