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Market Valuation of Research and Development Spending under Canadian GAAP*
10 references·5 citing·49 second hop
Market Valuation of Research and Development Spending under Canadian GAAP* (2004)Market Valuation of Research and Developm…The Stock Market Valuation of Research and Development Expenditures (2001)The Stock Market Valuation of…Security Returns and the Value Relevance of Accounting Data (1999)Security Returns and the Valu…R&D AND CAPITAL MARKETS (1999)R&D AND CAPITAL MARKETSPenetrating the Book‐to‐Market Black Box: The R&D Effect (1999)Penetrating the Book‐to‐Marke…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…The Accounting Based Valuation of Corporate R&D (1994)The Accounting Based Valuatio…The stock market's valuation of R&D investment during the 1980's (1993)The stock market's valuation …Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…Amortization Policy for Advertising and Research and Development Expenditures (1985)Amortization Policy for Adver…Exploring investor views on accounting for R&D costs under IAS 38 (2022)Exploring investor views on a…Corporate R&D and Stock Returns: International Evidence (2021)Corporate R&D and Stock Retur…Effects of R&D policy choice on accounting performance and market value (2016)Effects of R&D policy choice …Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US Private Lenders (2016)Does the Riskiness of R&D Out…R&D reporting methods and firm value: evidence from China (2014)R&D reporting methods and fir…Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)Patents and R&D: Is There A Lag? (1984)Tobin's q and the Importance of Focus in Firm Performance (1988)Computing Productivity: Firm-Level Evidence (2003)Misvaluing Innovation (2013)The decline of science in corporate R&D (2017)Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Price and return models (1995)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Scale and the Scale Effect in Market‐based Accounting Research (2003)The Effect of Earnings Management on the Value Relevance of Accounting Information (2004)The value relevance of corporate responsibility reporting: South African evidence (2012)The Distributed Lag Between Capital Appropriations and Expenditures (1965)Empirical studies of innovation and market structure (1989)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective (2001)Intangible resources, Tobin’s q, and sustainability of performance differences (2004)Intellectual capital and performance in causal models (2005)A Penny for Your Quotes: Patent Citations and the Value of Innovations (1990)International R&D spillovers (1995)The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The measurement of intangible assets in public sector using scaling techniques (2003)Value‐relevant information on corporate intangibles – creation, use, and barriers in capital markets – “between a rock and a hard place” (2003)R&D investment, firm performance and moderating role of system and safeguard: Evidence from emerging markets (2019)Econometric Measurement of the Duration of Advertising Effect on Sales (1976)Tobin's $q$ Ratio and Industrial Organization (1981)Brand Values and Capital Market Valuation (1998)How is Manifest Branding Strategy Related to the Intangible Value of a Corporation? (2004)Too Little or Too Much? Untangling the Relationship Between Corporate Philanthropy and Firm Financial Performance (2007)The Cross-Section of Expected Stock Returns (1992)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Market Reactions to Tangible and Intangible Information (2006)Innovative efficiency and stock returns (2012)Replicating Anomalies (2018)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Changes in the value-relevance of earnings and book values over the past forty years (1997)Perspectives on Recent Capital Market Research (2002)The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies (2004)Intellectual capital disclosure and corporate governance structure in UK firms (2008)Competencies and Imitability in the Pharmaceutical Industry: An Analysis of Their Relationship with Firm Performance (2003)On the role of acquisition premium in acquisition research (2007)Measuring intellectual capital with financial figures: Can we predict firm profitability? (2013)
this work references cited by second hop

References

  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 1993The stock market's valuation of R&D investment during the 1980's540 cited
  • 1994The Accounting Based Valuation of Corporate R&D512 cited
  • 1985Amortization Policy for Advertising and Research and Development Expenditures509 cited
  • 1999Penetrating the Book‐to‐Market Black Box: The R&D Effect253 cited
  • 1999Security Returns and the Value Relevance of Accounting Data212 cited
  • 1999R&D AND CAPITAL MARKETS139 cited

Cited by

  • 2022Exploring investor views on accounting for R&D costs under IAS 3833 cited
  • 2021Corporate R&D and Stock Returns: International Evidence33 cited
  • 2016Effects of R&D policy choice on accounting performance and market value28 cited
  • 2014R&D reporting methods and firm value: evidence from China25 cited
  • 2016Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US Private Lenders

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24 cited