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The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure · Study

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ArticleThe positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure

Ester Chen2017

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Articlegreen2017

The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure

Ester Chen · Ilanit Gavious · Baruch Itamar Lev

90 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*1997The conservatism principle and the asymmetric timeliness of earnings1 1983Discretionary disclosure 1981The Informational Role of Warranties and Private Disclosure about Product Quality 1995The information content of losses 1996The capitalization, amortization, and value-relevance of R&D 1997Changes in the value-relevance of earnings and book values over the past forty years 2000Information Asymmetry, R&D, and Insider Gains

Cited by

2011Why Do Private Firms Adopt IFRS?2021Accounting for intangible assets: suggested solutions 2021Can we-media information disclosure drive listed companies' innovation?—From the perspective of financing constraints 2020The synergetic impact of environmental and innovation information disclosure on corporate financial performance: An empirical study based on China coal listed companies 2019Country-level corruption and accounting choice: Research & development capitalization under IFRS

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Year2017

Typearticle

Published2017-04-29

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations90

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-017-9399-x

openalex_workW2582477941

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2019

Development costs capitalization and debt financing

2021Corporate innovation and R&D expenditure disclosures

2020Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms