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The Riskiness of Future Benefits: The Case of Capitalization of R&D and Capital Expenditures
16 references·1 citing·41 second hop
The Riskiness of Future Benefits: The Case of Capitalization of R&D and Capital Expenditures (2009)The Riskiness of Future Benefits: The Cas…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Scale Effects in Capital Markets‐Based Accounting Research (2009)Scale Effects in Capital Mark…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…The value relevance of management’s research and development reporting choice: Evidence from Australia (2006)The value relevance of manage…Can Growth Options Explain the Trend in Idiosyncratic Risk? (2006)Can Growth Options Explain th…Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants (2005)Accounting Recognition of Int…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…High‐Technology Intangibles and Analysts’ Forecasts (2002)High‐Technology Intangibles a…Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays (2002)Capitalization versus Expensi…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Australian Financial Accounting (2001)Australian Financial Accounti…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Size and Book-to-Market Factors in Earnings and Returns (1995)Size and Book-to-Market Facto…An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…The Association Between Market Determined and Accounting Determined Risk Measures. (1970)The Association Between Marke…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Earnings Variability and Disclosure of R&D: Evidence from Press Releases (2012)Earnings Variability and Disc…Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Implications for GAAP from an analysis of positive research in accounting (2010)Missing R&D (2015)An Intertemporal Capital Asset Pricing Model (1973)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Industry costs of equity (1997)A five-factor asset pricing model (2014)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)On financial contracting (1979)The information content of losses (1995)Performance matched discretionary accrual measures (2005)The theory and practice of econometrics (1986)Econometric Models and Economic Forecasts (1990)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS ) (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)Anomalies in relationships between securities' yields and yield-surrogates (1978)Financial statement analysis and the prediction of stock returns (1989)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Dynamic capabilities and strategic management (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate social responsibility and access to finance (2013)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1995Size and Book-to-Market Factors in Earnings and Returns3,456 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2002Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays792 cited
  • 1970The Association Between Market Determined and Accounting Determined Risk Measures.573 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2009Scale Effects in Capital Markets‐Based Accounting Research453 cited
  • 2006Can Growth Options Explain the Trend in Idiosyncratic Risk?371 cited
  • 2002High‐Technology Intangibles and Analysts’ Forecasts357 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 2005Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants250 cited
  • 2001

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Australian Financial Accounting
156 cited
  • 2006The value relevance of management’s research and development reporting choice: Evidence from Australia145 cited
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    • 2012Earnings Variability and Disclosure of R&D: Evidence from Press Releases15 cited