R&D Accounting and the Tradeoff Between Relevance and Objectivity-Reference-Cited by-同舟云学术

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R&D Accounting and the Tradeoff Between Relevance and Objectivity

Published:1999 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Healy Paul M.,Myers Stewart C.,Howe Christopher D.

Publisher

Elsevier BV

Reference38 articles.

1. A Comparative Simulation of German and US Accounting Principles;R Abel;Journal of Accounting Research,1969

2. Accounting-Based Measures as Estimates of Economic Rates of Return;W H Baber;Technology Assessment,1991

3. The Nature of Income Measurement;W H Beaver;The Accounting Review,1979

4. Corporate Research and Development Expenditures and Share Value;S Chan;Journal of Financial Economics,1990

Cited by 12 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The significance of R&D reporting as an element of corporate governance: normative implications and empirical evidence from Germany;Corporate Ownership and Control;2009

2. Comparing the Value Relevance of R&D Reporting in Germany: Standard and Selection Effects;SSRN Electronic Journal;2005

3. Impairment Test and Real Options Analysis: Congenial or Uncongenial Twins? With Special Reference to Intangible Assets;SSRN Electronic Journal;2005

4. Managerial Discretion and Accounting for Research and Development Costs;SSRN Electronic Journal;2002

5. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature;Journal of Accounting and Economics;2001-09

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