Accounting for R&D: Evidence and Implications*-Reference-Cited by-同舟云学术

Accounting for R&D: Evidence and Implications*

Published:2022-07-11 Issue:3 Volume:39 Page:2212-2233
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemporary Accting Res

Author:

Canace Thomas G.¹,Jackson Scott B.²,Ma Tao³,Zimbelman Aaron²

Affiliation:

1. Wake Forest University

2. University of South Carolina

3. Texas Tech University

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12780

Reference21 articles.

1. Amir E. B.Lev andT.Sougiannis.1999.What value analysts? Working paper https://papers.ssrn.com/sol3/papers.cfm?abstract_id=193428 accessed September 12 2016.

2. The effect of concern about reported income on discretionary spending decisions: The case of research and development;Baber W.;The Accounting Review,1991

3. R&D budgets and corporate earnings targets

4. High-Technology Intangibles and Analysts' Forecasts

5. How does financial reporting quality relate to investment efficiency?

Cited by 9 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. R&D capitalization vs. R&D expensing: A theoretical model with policy implications;Finance Research Letters;2024-09

2. Revisiting the ability of research and development activities to improve value relevance;Business Process Management Journal;2024-08-22

3. Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation;Journal of Accounting and Economics;2024-07

4. How firm’s perception of economic policy uncertainty influences innovation quality;Economics of Innovation and New Technology;2024-05-15

5. Surveys for Accounting Standard Setters: Evidence from East African vs. Nordic Credit Professionals;SSRN Electronic Journal;2024