IFRS and GAAP comparison: The Effect on R&D Accounting

IFRS and GAAP comparison: The Effect on R&D Accounting

– relevant theoretical framework to develop research hypotheses, and later, to employ it in interpreting the results. – a research methodology to collect and analyze data. For example, I might adopt a quantitative research approach using a secondary data sources to collect data from companies’ reports applying panel data techniques, such as fixed-effects and GMM models, to statistically analyse the data. – relevant academic references to justify methodological choices!