@book { AccountingforRDInvestmentsAccordingtoIAS38,
    title = "Accounting for R&D Investments According to IAS 38",
    subtitle = "And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis",
    author = "Michael {Ordosch}",
    year = "2012",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/978-3-653-02289-6",
    url = "https://www.peterlang.com/document/1045965"
}