Mill Hill Lane
Durham, Durham DH1 3LB
United Kingdom
Durham Business School
Research and development, R&D, disclosures, IAS 38, IFRS
Research and Development (R&D), Development Costs, Capitalisation, Overconfidence, Board gender diversity
Dissonance, investors, research and development, R&D, capitalisation
Compliance, Corruption, Culture, Disclosure, Goodwill
R&D, IFRS, corruption, accounting choice, future performance, internationalisation
Integrated Reporting (); Fund managers; Equity analysts; Decision usefulness