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Qi Li, Haitang Xiong, Rui Luo, Guo-Hua Cao & Jing Zhang. (2023) Impact of revised accounting standards for government subsidies on firm innovation. Technology Analysis & Strategic Management 0:0, pages 1-18.
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Wen Sun, Xiaoling Zhang & Natasha Hazarika. (2023) Dilemmas of R&D investment risks and sustainability in the clean-tech economy: Evidence from Nasdaq clean edge index components. International Journal of Green Energy 20:2, pages 139-152.
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Phuong My Thi Pham & Binh Thanh Thi Dao. (2022) A meta-analysis of risk taking and corporate performance. Cogent Business & Management 9:1.
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Annika Brasch, Brigitte Eierle & Robin Jarvis. (2022) Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies. Accounting in Europe 19:3, pages 363-396.
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Chien-Chiang Lee, Chih-Wei Wang & Chen-Min Pan. (2022) Do financial inclusion and R&D matter? Exploring the effect of uncertainty on economic performance. Applied Economics 54:3, pages 307-325.
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Hyesoo Ko, Yanghon Chung & Chungwon Woo. (2021) Choice of R&D strategy and asymmetric cost behaviour. Technology Analysis & Strategic Management 33:9, pages 1022-1035.
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Li Kong & Huaitao Su. (2021) On the Market Reaction to Capitalization of R&D Expenditures: Evidence from ChiNext. Emerging Markets Finance and Trade 57:5, pages 1300-1311.
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Baruch Lev. (2019) Ending the Accounting-for-Intangibles Status Quo. European Accounting Review 28:4, pages 713-736.
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Aljosa Valentincic, Ales Novak & Urska Kosi. (2017) Accounting Quality in Private Firms During the Transition Towards International Standards. Accounting in Europe 14:3, pages 358-387.
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Tami Dinh, Helen Kang & Wolfgang Schultze. (2016) Capitalizing Research & Development: Signaling or Earnings Management?. European Accounting Review 25:2, pages 373-401.
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Liangliang Wang. (2016) Capitalising or expensing research and development expenditures: a tax perspective explanation. China Journal of Accounting Studies 4:1, pages 79-103.
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Mustafa Ciftci, Masako Darrough & Raj Mashruwala. (2014) Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence. European Accounting Review 23:2, pages 199-226.
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F. Tsoligkas & I. Tsalavoutas. (2011) Value relevance of R&D in the UK after IFRS mandatory implementation. Applied Financial Economics 21:13, pages 957-967.
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Joseph Aharony, Ran Barniv & Haim Falk. (2010) The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. European Accounting Review 19:3, pages 535-578.
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Mustafa Ciftci. (2010) Accounting Choice and Earnings Quality: The Case of Software Development. European Accounting Review 19:3, pages 429-459.
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