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The value-relevance of R&D and advertising expenditures: Evidence from Korea
13 references·16 citing·46 second hop
The value-relevance of R&D and advertising expenditures: Evidence from Korea (2004)The value-relevance of R&D and advertisin…Implementing Residual Income Valuation With Linear Information Dynamics (1999)Implementing Residual Income …Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Brand Values and Capital Market Valuation (1998)Brand Values and Capital Mark…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…An empirical examination of debt covenant restrictions and accounting-related debt proxies (1990)An empirical examination of d…Accounting-based constraints in public and private debt agreements (1990)Accounting-based constraints …Amortization Policy for Advertising and Research and Development Expenditures (1985)Amortization Policy for Adver…The effects of debt covenants and political costs on the choice of accounting methods (1983)The effects of debt covenants…The effect of owner versus management control on the choice of accounting methods (1982)The effect of owner versus ma…Determinants of the corporate decision to capitalize interest (1981)Determinants of the corporate…An income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…Profitability and Firm Value: Does Dividend Policy Matter for Indonesian Sustainable and Responsible Investment (SRI)-KEHATI Listed Firms? (2021)Profitability and Firm Value:…Impact of CSR, innovation, and green investment on sales growth: new evidence from manufacturing industries of China and Saudi Arabia (2021)Impact of CSR, innovation, an…Imitative innovation and financial distress risk: The moderating role of executive foreign experience (2020)Imitative innovation and fina…Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market (2020)Do investors value the volunt…CEO age and risk-taking of family business in Malaysia: The inverse S-curve relationship (2020)CEO age and risk-taking of fa…Direct effect of advertising spending on firm value: Moderating role of financial analyst coverage (2019)Direct effect of advertising …CSR, social ties and firm performance (2019)CSR, social ties and firm per…CSR and Firm Value: Evidence from China (2018)CSR and Firm Value: Evidence …Does lean manufacturing improve firm value? (2017)Does lean manufacturing impro…Advertising spending, firm performance, and the moderating impact of CSR (2017)Advertising spending, firm pe…Advertising effectiveness on financial performance of banking sector: Turkey case (2017)Advertising effectiveness on …International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis (2013)International Financial Repor…Value relevance of R&D in the UK after IFRS mandatory implementation (2011)Value relevance of R&D in the…Exploring the impact of advertising and R&D expenditures on corporate brand value and firm-level financial performance (2010)Exploring the impact of adver…Does advertising spending really work? The intermediate role of analysts in the impact of advertising on firm value (2010)Does advertising spending rea…Value relevance of advertising expenditure: A review of the literature (2008)Value relevance of advertisin…Corporate Financial Statements, A Product of the Market and Political Processes (1977)On financial contracting (1979)Positive Accounting Theory (1985)Accounting, ambiguity, and the new institutionalism (1995)ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)On the association between institutional ownership and aggressive corporate earnings management in Australia (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)An Empirical Examination of Institutional Investor Preferences for Corporate Social Performance (2004)Have IFRS Affected Earnings Management in the European Union? (2010)Measuring the probability of financial covenant violation in private debt contracts (2015)Accounting earnings and cash flows as measures of firm performance (1994)The information content of losses (1995)Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)Perspectives on Recent Capital Market Research (2002)The value relevance of environmental performance (2005)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)On cross-sectional analysis in accounting research (1987)Costs of technical violation of accounting-based debt covenants (1993)The investment opportunity set and accounting procedure choice (1993)Dividend Policy, Growth, and the Valuation of Shares (1961)Econometric Measurement of the Duration of Advertising Effect on Sales (1976)Tobin's $q$ Ratio and Industrial Organization (1981)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)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Industry costs of equity (1997)Accruals, Cash Flows, and Equity Values (1999)Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values (2005)Measuring intellectual capital with financial figures: Can we predict firm profitability? (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)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)Managing Brand Equity (1991)Building Strong Brands (1995)Brands Matter: An Empirical Demonstration of the Creation of Shareholder Value Through Branding (2006)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)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)The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies (2004)Intellectual capital disclosure and corporate governance structure in UK firms (2008)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 1998Brand Values and Capital Market Valuation541 cited
  • 1985Amortization Policy for Advertising and Research and Development Expenditures509 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1990Accounting-based constraints in public and private debt agreements415 cited
  • 1999Implementing Residual Income Valuation With Linear Information Dynamics307 cited
  • 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
  • 1982The effect of owner versus management control on the choice of accounting methods264 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited
  • 1983The effects of debt covenants and political costs on the choice of accounting methods202 cited

Cited by

  • 2018CSR and Firm Value: Evidence from China130 cited

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2010
Does advertising spending really work? The intermediate role of analysts in the impact of advertising on firm value
125 cited
  • 2010Exploring the impact of advertising and R&D expenditures on corporate brand value and firm-level financial performance114 cited
  • 2011Value relevance of R&D in the UK after IFRS mandatory implementation91 cited
  • 2008Value relevance of advertising expenditure: A review of the literature81 cited
  • 2020Imitative innovation and financial distress risk: The moderating role of executive foreign experience66 cited
  • 2019CSR, social ties and firm performance57 cited
  • 2013International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis54 cited
  • 2017Does lean manufacturing improve firm value?53 cited
  • 2020CEO age and risk-taking of family business in Malaysia: The inverse S-curve relationship50 cited
  • 2021Profitability and Firm Value: Does Dividend Policy Matter for Indonesian Sustainable and Responsible Investment (SRI)-KEHATI Listed Firms?44 cited
  • 2017Advertising effectiveness on financial performance of banking sector: Turkey case42 cited
  • 2017Advertising spending, firm performance, and the moderating impact of CSR42 cited
  • 2021Impact of CSR, innovation, and green investment on sales growth: new evidence from manufacturing industries of China and Saudi Arabia38 cited
  • 2020Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market36 cited
  • 2019Direct effect of advertising spending on firm value: Moderating role of financial analyst coverage34 cited