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The FASB, the SEC, and R&D
4 references·1 citing·25 second hop
The FASB, the SEC, and R&D (1981)The FASB, the SEC, and R&DThe proposed elimination of full cost accounting in the extractive petroleum industry (1979)The proposed elimination of f…Financial accounting and reporting by oil and gas producing companies (1979)Financial accounting and repo…Some anomalous evidence regarding market efficiency (1978)Some anomalous evidence regar…What should be the FASB’s objectives? (1973)What should be the FASB’s obj…Expensing Versus Capitalization (2017)Expensing Versus Capitalizati…Experimental and Quasi-Experimental Designs for Research (1963)The Variation of Certain Speculative Prices (1963)The Behavior of Stock-Market Prices (1965)Efficient contracting and the choice of accounting method in the oil and gas industry (1990)Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry (2003)Do the FASB's Standards Add Shareholder Value? (2017)The Information Content of Annual Earnings Announcements (1968)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category (2001)Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries (2009)The politics of accounting standard-setting: A review of empirical research (2013)The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows? (2022)Dividend Policy, Growth, and the Valuation of Shares (1961)The Structure of Scientific Revolutions (1963)A critique of the asset pricing theory's tests Part I: On past and potential testability of the theory (1977)The Noise Trader Approach to Finance (1990)Consumer Reaction to Measures of Poor Quality: Evidence from the Mutual Fund Industry (1992)Inefficient Markets (2000)A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING (1989)Equity Valuation and Corporate Control. (1990)Reflections on the State of Accounting Research and the Regulation of Accounting (2002)
this work references cited by second hop

References

  • 1978Some anomalous evidence regarding market efficiency1,419 cited
  • 1979The proposed elimination of full cost accounting in the extractive petroleum industry111 cited
  • 1979Financial accounting and reporting by oil and gas producing companies87 cited
  • 1973What should be the FASB’s objectives?71 cited

Cited by

  • 2017Expensing Versus Capitalization16 cited

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