Citations (26)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (5)
Krishanthi Vithana, Ranadeva Jayasekera, Taufiq Choudhry & Yehuda Baruch. (2023) Human Capital resource as cost or investment: A market-based analysis. The International Journal of Human Resource Management 34:6, pages 1213-1245.
Read now
Read now
AndrewW. Stark. (2008) Intangibles and research – an overview with a specific focus on the UK. Accounting and Business Research 38:3, pages 275-285.
Read now
Read now
Mario
I. Kafouros. (2005) R&D and productivity growth: Evidence from the UK. Economics of Innovation and New Technology 14:6, pages 479-497.
Read now
Read now
Paul Stoneman & Otto Toivanen. (2001) The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms. International Journal of the Economics of Business 8:1, pages 123-136.
Read now
Read now
RonaldO. Reed, John Elsea & MarthaS. Lilly. (2000) Accounting for Excess Purchase Price: Goodwill or Expense? Instructional Issues. Journal of Education for Business 76:2, pages 87-92.
Read now
Read now
Articles from other publishers (21)
Petek Primož, Mateja Jerman & Sandra Janković. (2023) Discretionary capitalization of development expenditures. Ekonomija: teorija i praksa 16:3, pages 1-24.
Crossref
Crossref
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas & Fanis Tsoligkas. (2022) Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy 41:2, pages 106944.
Crossref
Crossref
Nilabhra Bhattacharya, Yoshie Saito, Ramgopal Venkataraman & Jeff Jiewei Yu. (2021) R&D Reporting Rule and Firm Efficiency. Journal of Accounting, Auditing & Finance, pages 0148558X2110580.
Crossref
Crossref
Pooja Kumari & Chandra Sekhar Mishra. (2021) The impact of intangible intensity on relevance of R&D information: evidence from India. Journal of Applied Accounting Research 22:5, pages 845-868.
Crossref
Crossref
Christina Dargenidou, Richard H.G. Jackson, Ioannis Tsalavoutas & Fanis Tsoligkas. (2021) Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence. The British Accounting Review 53:4, pages 100998.
Crossref
Crossref
Sanja Sever Malis & Mateja Brozovic. (2021) Research and development: accounting perspective and issues. Research and development: accounting perspective and issues.
Pooja Kumari & Chandra Sekhar Mishra. (2019) Value relevance of R&D reporting in India: significance of intangible intensity. Journal of Financial Reporting and Accounting 17:3, pages 432-448.
Crossref
Crossref
Ali Ostadhashemi & Muhammad Esmaeil Fadaei Nejad. (2019) To study moderating role of ownership structure on R&D expenditure policies on accounting performance and market value. International Journal of Financial Engineering 06:01, pages 1950003.
Crossref
Crossref
Pankaj C. Patel, Maria João Guedes, Nuno Soares & Vítor da Conceição Gonçalves. (2018) Strength of the association between R&D volatility and firm growth: The roles of corporate governance and tangible asset volatility. Journal of Business Research 88, pages 282-288.
Crossref
Crossref
Yanni Wang, Rong Du, Kai S. Koong & Weiguo Fan. (2017) Effects of R&D policy choice on accounting performance and market value. R&D Management 47:4, pages 545-556.
Crossref
Crossref
Ivana Mamic Sacer, Sanja Sever Malis & Ivana Pavic. (2016) The Impact of Accounting Estimates on Financial Position and Business Performance – Case of Non-Current Intangible and Tangible Assets. Procedia Economics and Finance 39, pages 399-411.
Crossref
Crossref
Yanni Wang & Weiguo Fan. (2014) R&D reporting methods and firm value: evidence from China. Chinese Management Studies 8:3, pages 375-396.
Crossref
Crossref
Anne Cazavan-Jeny, Thomas Jeanjean & Peter Joos. (2011) Accounting choice and future performance: The case of R&D accounting in France. Journal of Accounting and Public Policy 30:2, pages 145-165.
Crossref
Crossref
ELISABETH DEDMAN, SULAIMAN MOUSELLI, YUN SHEN & ANDREW W. STARK. (2009) Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy-Views From the U.K.. Abacus 45:3, pages 312-341.
Crossref
Crossref
Vivien Beattie, Alan Goodacre & Sarah Jane Thomson. (2006) International lease-accounting reform and economic consequences: The views of U.K. users and preparers. The International Journal of Accounting 41:1, pages 75-103.
Crossref
Crossref
Nils E Joachim Høegh-Krohn & Kjell Henry Knivsflå. (2000) Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution. The International Journal of Accounting 35:2, pages 243-265.
Crossref
Crossref
Jean-Francois Casta, Olivier J. Ramond & Lionel Escaffre. (2008) Economic Properties of Intangibles Recognized Under Domestic Accounting Standards: Evidence from Pre-Ifrs Major European Markets. SSRN Electronic Journal.
Crossref
Crossref
Christina Dargenidou, Richard H.G. Jackson & Fanis Tsoligkas. (2017) A Disadvantage in IFRS Adoption in the UK: The Adverse Consequences of IAS 38. SSRN Electronic Journal.
Crossref
Crossref
Alan Goodacre, Vivien A. Beattie & Sarah Jane Thomson. (2001) Lease Accounting Reform and Economic Consequences: The Views of Preparers and Users. SSRN Electronic Journal.
Crossref
Crossref
Nils E. Joachim Hoegh-Krohn & Kjell Henry Knivsflå. (1999) Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution. SSRN Electronic Journal.
Crossref
Crossref
Elisabeth Dedman, Sulaiman Mouselli, Yun Shen & Andrew W. Stark. (2009) Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy: Views from the UK. SSRN Electronic Journal.
Crossref
Crossref