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The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms
7 references·0 citing·33 second hop
The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms (2001)The Impact of Revised Recommended Account…The accounting treatment of research and development expenditure: views of UK company accountants (1997)The accounting treatment of r…The magnitudes of financial statement effects and accounting choice (1994)The magnitudes of financial s…Rank, Stock, Order, and Epidemic Effects in the Diffusion of New Process Technologies: An Empirical Model (1993)Rank, Stock, Order, and Epide…Voluntary disclosure with a strategic opponent (1990)Voluntary disclosure with a s…The impact of SFAS no. 8 on equity prices of early and late adopting firms (1989)The impact of SFAS no. 8 on e…Characteristics of firms electing early adoption of SFAS 52 (1986)Characteristics of firms elec…Discretionary disclosure (1983)Discretionary disclosureTowards a Positive Theory of the Determination of Accounting Standards. (1978)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)The effects of regulatory and contracting costs on banks’ choice of accounting method for other postretirement employee benefits (2000)The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands (2006)Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities (2010)On financial contracting (1979)Agency Problems and the Theory of the Firm (1980)Foreign exchange risk management: a case in the mining industry (2003)What do we know about the role of financial reporting in debt contracting and debt covenants? (2013)Determinants and Consequences of Firms' Derivative Accounting Decisions (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Measuring the quality of earnings (2005)The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force (2009)Disclosure Versus Recognition: Inferences from Subsequent Events (2016)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting (2012)Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)Technical Change and Economic Theory. (1989)Advertising, R&D Expenditures and the Market Value of the Firm (1993)The economics of technical change (1994)R&D and productivity growth: Evidence from the UK (2005)Human Capital resource as cost or investment: A market-based analysis (2021)Exploring investor views on accounting for R&D costs under IAS 38 (2022)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Do innovations diffuse faster within geographical clusters? (2000)Evidence on Learning and Network Externalities in the Diffusion of Home Computers (2002)Sequential and Temporal Dynamics of Online Opinion (2011)
this work references cited by second hop

References

  • 1983Discretionary disclosure3,477 cited
  • 1990Voluntary disclosure with a strategic opponent761 cited
  • 1993Rank, Stock, Order, and Epidemic Effects in the Diffusion of New Process Technologies: An Empirical Model481 cited
  • 1986Characteristics of firms electing early adoption of SFAS 52117 cited
  • 1994The magnitudes of financial statement effects and accounting choice45 cited
  • 1989The impact of SFAS no. 8 on equity prices of early and late adopting firms43 cited
  • 1997The accounting treatment of research and development expenditure: views of UK company accountants35 cited

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