Capitalization of In-Process Research and Development Under SFAS 141R and Information Asymmetry-Reference-Cited by-同舟云学术

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Capitalization of In-Process Research and Development Under SFAS 141R and Information Asymmetry

Published:2015 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Chung Hyeesoo Hyun,Hillegeist Stephen A.,Park You-Il (Chris),Wynn Jinyoung P.

Publisher

Elsevier BV

Reference35 articles.

1. The value relevance of intangibles: The case of software capitalization;D Aboody;Journal of Accounting Research,1998

2. Mostly Harmless Econometrics

3. Predisclosure information, firm capitalization, and security price behavior around earnings announcements;R K Atiase;Journal of Accounting Research,1985

4. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments;A Beatty;Journal of Accounting Research,2006

5. A comparison of trade execution costs for NYSE and NASDAQlisted stocks;H Bessembinder;Journal of Financial and Quantitative Analysis,1997

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