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.

• 主要作者: Perpustakaan UGM, i-lib
• 格式: Article NonPeerReviewed
• 出版: [Yogyakarta] : Sekolah Pascasarjana Universitas Gadjah Mada 2003
• 主題: Jurnal i-lib UGM
• 在線閱讀: https://repository.ugm.ac.id/19733/; http://i-lib.ugm.ac.id/jurnal/download.php?dataId=2566

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...