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Accounting for Software Development Costs and the Cost of Capital: Evidence from IPO Underpricing in the Software Industry

Dan Givoly, Charles Shi
Year2008
VenueJournal of Accounting Auditing & Finance
Typearticle
Citations25
DOI10.1177/0148558x0802300208
OpenAlexW3124098297

Topics

Auditing, Earnings Management, GovernanceInitial public offeringBusinessInformation asymmetryAmortizationContext (archaeology)