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Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
16 references·2 citing·36 second hop
Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany (2022)Accounting for R&D on the income statemen…Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Evidence on the use of unveri…Implications for GAAP from an analysis of positive research in accounting (2010)Implications for GAAP from an…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Matching and the Changing Properties of Accounting Earnings over the Last 40 Years (2008)Matching and the Changing Pro…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays (2002)Capitalization versus Expensi…Silver Signals: Twenty-Five Years of Screening and Signaling (2001)Silver Signals: Twenty-Five Y…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …The analysis and use of financial statements (1993)The analysis and use of finan…The impact of accounting information systems on audit quality: the case of Lebanese SMES (2023)The impact of accounting info…Intangible asset accounting outlook: Valuation and reporting (2022)Intangible asset accounting o…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Missing R&D (2015)Have Financial Statements Lost Their Relevance? (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachEarnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Digesting Anomalies: An Investment Approach (2012)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Detecting Earnings Management. (1995)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)A review of archival auditing research (2014)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 2002Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays792 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 2001Silver Signals: Twenty-Five Years of Screening and Signaling704 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
  • 1993

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The analysis and use of financial statements
516 cited
  • 2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years344 cited
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    • 2022Intangible asset accounting outlook: Valuation and reporting14 cited
    • 2023The impact of accounting information systems on audit quality: the case of Lebanese SMES11 cited