Article(electronic) SSRN2019

Capitalization of In-Process Research and Development Under SFAS 141R and Information Asymmetry

In: Contemporary Accounting Research 36 (4): 2379−2407 (2019)

Chung, Hyeesoo Hyun; Hillegeist, Stephen A.; Park, You-il (Chris); Wynn, Jinyoung P.

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