Country-level corruption and accounting choice: Research & development capitalization under IFRS
- Submitting institution
-
University of Durham
- Unit of assessment
- 17 - Business and Management Studies
- Output identifier
- 121393
- Type
- D - Journal article
- DOI
-
10.1016/j.bar.2019.02.003
- Title of journal
- The British Accounting Review
- Article number
- 100821
- First page
- -
- Volume
- 51
- Issue
- 5
- ISSN
- 08908389
- Open access status
- Compliant
- Month of publication
- -
- Year of publication
- 2019
- URL
-
https://doi.org/10.1016/j.bar.2019.02.003
- Supplementary information
-
-
- Request cross-referral to
- -
- Output has been delayed by COVID-19
- No
- COVID-19 affected output statement
- -
- Forensic science
- No
- Criminology
- No
- Interdisciplinary
- No
- Number of additional authors
-
3
- Research group(s)
-
A - Accounting Department
- Proposed double-weighted
- No
- Reserve for an output with double weighting
- No
- Additional information
- -
- Author contribution statement
- -
- Non-English
- No
- English abstract
- -
