Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Author:
Publisher
Elsevier BV
Subject
Finance,Accounting
Reference66 articles.
1. The value relevance of intangibles: The case of software capitalization;Aboody;Journal of Accounting Research,1998
2. The role of R&D capitalisations in firm valuation and performance measurement;Abrahams;Australian Journal of Management,1998
3. The value relevance of management’s research and development reporting choice: Evidence from Australia;Ahmed;Journal of Accounting and Public Policy,2006
4. The association of R&D and capital expenditures with subsequent earnings variability;Amir;Journal of Business Finance & Accounting,2007
5. Moving the conceptual framework forward: Accounting for uncertainty;Barker;Contemporary Accounting Research,2020
Cited by 7 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. Real effects of capitalized research and development expenditures: a leading indicator for future innovation performance?;Review of Quantitative Finance and Accounting;2024-08-09
2. The Influence of Risk Management Practices on Financial Market Stability: Insights from Lebanon;Dutch Journal of Finance and Management;2024-02-08
3. Real Effects of Capitalized Research and Development Expenditures: a leading Indicator for future Innovation Performance?;2024
4. Impact of Internal Control Systems on Minimizing Fraud: The Case of Lebanon;European Journal of Business and Management Research;2023-09-15
5. The impact of accounting information systems on audit quality: the case of Lebanese SMES;Dutch Journal of Finance and Management;2023-09-12
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3