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The Usefulness of Biotechnology Firms' Drug Development Status in the Evaluation of Research and Development Costs
16 references·2 citing·34 second hop
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References

  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 1998Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction1,609 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1999Science and Technology as Predictors of Stock Performance521 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 1999Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93232 cited
  • 1992Financial Statement Analysis: Theory, Application and Interpretation213 cited
  • 1997Factors Influencing Firms' Disclosures about Environmental Liabilities206 cited
  • 1999Intangible Assets and Stock Prices in the Pre-SEC Era77 cited
  • 1998Evidence on the Usefulness of Capitalizing and Amortizing Research and Development Costs

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52 cited
  • 2001On R&D capitalization and value relevance: a commentary26 cited
  • 2001The Market Valuation of Biotechnology Firms and Biotechnology R&D25 cited
  • Cited by

    • 2004Market Valuation of Successful versus Non‐successful R&D Efforts in the Pharmaceutical Industry49 cited
    • 2016Improvement in clinical trial disclosures and analysts’ forecast accuracy: evidence from the pharmaceutical industry10 cited