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The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure
16 references·16 citing·40 second hopsampled
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure (2017)The positive externalities of IFRS R&D ca…Crossing the chasm : marketing and selling disruptive products to mainstream customers (2014)Crossing the chasm : marketin…Knowledge, innovation and firm performance in high- and low-technology regimes (2005)Knowledge, innovation and fir…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…Corporate environmental reporting (2000)Corporate environmental repor…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…A Study of the Environmental Disclosure Practices of Australian Corporations (1996)A Study of the Environmental …The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Constructing a research database of social and environmental reporting by UK companies (1995)Constructing a research datab…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…Discretionary disclosure (1983)Discretionary disclosureThe Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Accounting for intangibles: a critical review (2024)Accounting for intangibles: a…The Impact of R&D Innovation Success on the Relationship between R&D Investment and Financial Leverage (2022)The Impact of R&D Innovation …Exploring investor views on accounting for R&D costs under IAS 38 (2022)Exploring investor views on a…Corporate innovation and R&D expenditure disclosures (2021)Corporate innovation and R&D …Capitalization vs. expensing and the behavior of R&D expenditures (2021)Capitalization vs. expensing …Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence (2021)Capitalisation of R&D and the…Can we-media information disclosure drive listed companies' innovation?—From the perspective of financing constraints (2021)Can we-media information disc…Accounting for intangible assets: suggested solutions (2021)Accounting for intangible ass…The synergetic impact of environmental and innovation information disclosure on corporate financial performance: An empirical study based on China coal listed companies (2020)The synergetic impact of envi…The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms (2020)The Impact of the Disclosed R…Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms (2020)Peer R&D disclosure and corpo…Development costs capitalization and debt financing (2019)Development costs capitalizat…Country-level corruption and accounting choice: Research & development capitalization under IFRS (2019)Country-level corruption and …Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency? (2019)Accounting for Intangibles: C…Intangibles (2018)IntangiblesWhy Do Private Firms Adopt IFRS? (2011)Why Do Private Firms Adopt IF…Toward a More General Theory of Regulation (1976)Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory (1992)Corporate social and environmental reporting (1995)Environmental disclosures in the annual report (2002)The relation between environmental performance and environmental disclosure: a research note (2002)A Coefficient of Agreement for Nominal Scales (1960)Content Analysis: An Introduction to its Methodology. (1984)Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)Using content analysis as a research method to inquire into intellectual capital reporting (2004)An examination of corporate reporting, environmental management practices and firm performance (2006)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Boundaries of Financial Reporting and How to Extend Them (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Continuous Auctions and Insider Trading (1985)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Intellectual capital and new product development performance: The mediating role of organizational learning capability (2008)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)The Pollution Premium (2020)The Cross-Section of Expected Stock Returns (1992)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1983Discretionary disclosure3,477 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1995The information content of losses2,315 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 1996A Study of the Environmental Disclosure Practices of Australian Corporations1,527 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2014Crossing the chasm : marketing and selling disruptive products to mainstream customers1,150 cited
  • 1995Constructing a research database of social and environmental reporting by UK companies1,092 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 2005Knowledge, innovation and firm performance in high- and low-technology regimes755 cited
  • 2000Corporate environmental reporting

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724 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • Cited by

    • 2011Why Do Private Firms Adopt IFRS?81 cited
    • 2021Accounting for intangible assets: suggested solutions73 cited
    • 2021Can we-media information disclosure drive listed companies' innovation?—From the perspective of financing constraints71 cited
    • 2020The synergetic impact of environmental and innovation information disclosure on corporate financial performance: An empirical study based on China coal listed companies58 cited
    • 2019Country-level corruption and accounting choice: Research & development capitalization under IFRS56 cited
    • 2019Development costs capitalization and debt financing52 cited
    • 2021Corporate innovation and R&D expenditure disclosures47 cited
    • 2020Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms38 cited
    • 2021Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence37 cited
    • 2021Capitalization vs. expensing and the behavior of R&D expenditures36 cited
    • 2024Accounting for intangibles: a critical review33 cited
    • 2022Exploring investor views on accounting for R&D costs under IAS 3833 cited
    • 2018Intangibles31 cited
    • 2020The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms24 cited
    • 2022The Impact of R&D Innovation Success on the Relationship between R&D Investment and Financial Leverage21 cited
    • 2019Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?20 cited