Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

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

15 references·9 citing·40 second hop

FromToDepth

this work references cited by second hop

References

1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1995The information content of losses2,315 cited
1996The capitalization, amortization, and value-relevance of R&D1,947 cited
1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
1994The Accounting Based Valuation of Corporate R&D512 cited
2002Excess Returns to R&D-Intensive Firms279 cited
1982The lag structure of returns to research and development264 cited
2005Valuing Loss Firms237 cited
2007Valuation of loss firms in a knowledge-based economy149 cited
2006The value relevance of management’s research and development reporting choice: Evidence from Australia145 cited
2007Measuring Distress Risk: The Effect of R&D Intensity130 cited
2003Disclosure of innovation activities by high-technology firms53 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Cited by

2012Dividends, Research and Development Expenditures, and the Value Relevance of Book Value for UK Loss-Making Firms52 cited
2021All Losses Are Not Alike: Real versus Accounting-Driven Reported Losses35 cited
2011Effects of Firm Size, Financial Leverage and R&D Expenditures on Firm Earnings: An Analysis Using Quantile Regression Approach29 cited
2020The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms24 cited
2017Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia24 cited
2021R&D Investments, Debt Capital, and Ownership Concentration: A Three-Way Interaction and Lag Effects on Firm Performance in China's Pharmaceutical Industry16 cited
2017R&D investment decisions of IPO firms and long-term future performance16 cited
2014R&D expenditures and earnings management: Evidence from Eurozone countries in crisis16 cited
2020Do conventional financial disclosures matter in alternative financing? Evidence from equity crowdfunding12 cited