Essays about: "Daniele Gatti"

Found 1 essay containing the words Daniele Gatti.

  1. 1. The Economic Consequences on Investment Decisions in Development Activities Due to the Imposition to Expense Development Costs for SMEs: An Experimental Study Authors: Daniele Gatti

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Daniele Gatti; Fitriandika Nurenza; [2017]
    Keywords : Economic consequences; IFRS for SMEs; SMEs; Development cost; Investment decision making; Business and Economics;

    Abstract : Purpose: The purpose of this study is to investigate the impact of the prohibition to capitalise any development cost in SMEs, as required by IFRS for SMEs (section 18.14), on SMEs’ managers’ decisions on investments in development activities. READ MORE