Influence of R&D accounting conventions on internal decision-making of companies-Reference-Cited by-同舟云学术

Influence of R&D accounting conventions on internal decision-making of companies

Published:1991-10 Issue:4 Volume:21 Page:261-270
ISSN:0033-6807
Container-title:R&D Management
language:en
Short-container-title:R & D Management

Author:

Ball1 R.,Thomas1 R. E.,McGrath J.

Publisher

Wiley

Subject

Management of Technology and Innovation,Strategy and Management,General Business, Management and Accounting,Business and International Management

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-9310.1991.tb01320.x/fullpdf

Reference8 articles.

1. R. Dukes, R. Dykeman, and J. Elliot (1980 ), ?Accounting for research and development costs: the impact on research and development expenditures ?, Journal of Accounting Research (Supplement), pp.1 -37 .

2. J. Elliot, G. Richardson, T. Dyckman, and R. Dukes (1984 ), ?The impact of SFAS No 2 on firm expenditures on research and development: replications and extensions ?,Journal of Accounting Research(Spring), pp.85 -102 .

3. J. Fisher, and N. Lothian (1987 ), ?The management of the research and development function in United Kingdom corporations: some empirical evidence ?, Institute of Chartered Accountants of Scotland.

4. A. Goodacre, K. C. Pratt, R. E. Thomas, R. Ball, and J. McGrath (1990 ), End of award report to ESRC (ref no W 105251003) also ?How do firms and financial markets regard R&D expenditure??, paper at ESRC dissemination conference on ?Financing, Marketing and Adoption of New Technologies in UK?, Brunei (London), 4 December 1990.

5. R. H. Gray (1986 ), ?Accounting for R&D: A review of experiences with SSAP 13 ?, Institute of Chartered Accountants in England and Wales.

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