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The value relevance of R&D across profit and loss firms · Study

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ArticleThe value relevance of R&D across profit and loss firms

Laurel Franzen2008

Article2008

The value relevance of R&D across profit and loss firms

Laurel Franzen · Suresh Radhakrishnan

69 citations·0/0 files stored·Journal of Accounting and Public Policy

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Financial Reporting and Valuation Research Financial Markets and Investment Strategies Auditing, Earnings Management, Governance

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*1995The information content of losses 1996The capitalization, amortization, and value-relevance of R&D 1999The Boundaries of Financial Reporting and How to Extend Them 1997Changes in the value-relevance of earnings and book values over the past forty years 2001The Stock Market Valuation of Research and Development Expenditures 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity 1994The Accounting Based Valuation of Corporate R&D

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2012Dividends, Research and Development Expenditures, and the Value Relevance of Book Value for UK Loss-Making Firms 2021All Losses Are Not Alike: Real versus Accounting-Driven Reported Losses 2011Effects of Firm Size, Financial Leverage and R&D Expenditures on Firm Earnings: An Analysis Using Quantile Regression Approach 2017Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia 2020The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms

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2003Managerial Discretion and Accounting for Research and Development Costsarticle · 7 shared references 2011Negative-Book-Value Firms and Their Valuationarticle · 7 shared references 2021All Losses Are Not Alike: Real versus Accounting-Driven Reported Lossesarticle · 7 shared references 2013The relevance to firm valuation of research and development expenditure in the Australian health-care industryarticle · 7 shared references 2010Intangible assets and value relevance: Evidence from the Portuguese stock exchangearticle · 6 shared references 2004ACCOUNTING FOR INTANGIBLES: A LITERATURE REVIEWreview · 6 shared references

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Year2008

Typearticle

Published2008-12-25

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations69

Files0 public / 0

ShelfFinancial Reporting and Valuation Research

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doi10.1016/j.jaccpubpol.2008.11.006

openalex_workW2123050828

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2021R&D Investments, Debt Capital, and Ownership Concentration: A Three-Way Interaction and Lag Effects on Firm Performance in China's Pharmaceutical Industry

2017R&D investment decisions of IPO firms and long-term future performance

2014R&D expenditures and earnings management: Evidence from Eurozone countries in crisis