Discretionary capitalization of development expenditures
The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from...
| Main Authors: | , , |
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| Format: | Article |
| Language: | srp |
| Published: |
University Business Academy - Faculty of Economics and Engineering Management, Novi Sad, Serbia
2023-01-01
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| Series: | Ekonomija: teorija i praksa |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-5458/2023/2217-54582303001P.pdf |