Perceptions of Preparers and Users of Financial Statement on Disclosures of Research And Development Cost. Percepsi Penyedia dan Pemakai Laporan Keuangan Terhadapengungkapan Biaya Riset dan Pengembangan.

• Main Author: Perpustakaan UGM, i-lib
• Format: Article NonPeerReviewed
• Published: [Yogyakarta] : Sekolah Pascasarjana Universitas Gadjah Mada 2003
• Subjects: Jurnal i-lib UGM
• Online Access: https://repository.ugm.ac.id/19761/; http://i-lib.ugm.ac.id/jurnal/download.php?dataId=2596
• Institution: Universitas Gadjah Mada

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...