Perspections of Preparers and Users of Financial Statement On Disclosures of Research And Development Cost.ersepsi Penyediaan dan Pemakaian Laporan Keuangan Terhadap Pengungkapan Biaya Riset dan Pengembangan.
ABSTRACTThe main purpose of this study is to examine the cost and benefit on disclosures of the research and development (R&D) cost in a comparative study of the perceptions of financial managers (prepares of financial statement) and financial analysts (users of financial statement). Stated hypo...
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[Yogyakarta] : Sekolah Pascasarjana Universitas Gadjah Mada
2003
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