Contract Costs is an accounting construct that refers to the incremental costs incurred by an entity in obtaining or fulfilling a contract with a customer, which are directly attributable to the contract and would not have been incurred if the contract had not been secured.
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Contract Costs and Financing Decisions
Eugene F. Fama · The Journal of Business · 1990 · 144 citations
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Hong Kong Polytechnic University
Hong Kong, Hong Kong
3 h-index
5 publications
643 citations
Yale University
New Haven, United States
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2 publications
115 citations
Illinois Institute of Technology
Chicago, United States
2 h-index
2 publications
96 citations
University of Bayreuth
Bayreuth, Germany
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2 publications
106 citations
California Southern University
Chandler, United States
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2 publications
217 citations
North China University of Water Resources and Electric Power
Zhengzhou, China
2 h-index
2 publications
96 citations
University of Southern California
Los Angeles, United States
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2 publications
217 citations
Hohai University
Nanjing, China
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2 publications
96 citations
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- Construction Management and Economics
5 publications · 578 citations
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Repository · 5 publications · 149 citations
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TRR · 3 publications · 59 citations
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- Journal of Construction Engineering and Management
3 publications · 71 citations
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- The Journal of Law Economics and Organization
LEO · 3 publications · 311 citations
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