Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity
(2024)
Journal Article
Almaghrabi, K. S., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (in press). Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity. The British Accounting Review,
Capitalisation of development costs mandated under IAS 38 is an important accounting issue conveying a signal to users of accounting information regarding future economic benefits. Using a longitudinal sample of UK firms, firstly, we examine the adve... Read More about Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity.