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Accounting For Research And Development Costs - The Impact On Research And Development Expenditures

Author

Listed:
  • DUKES, RE
  • DYCKMAN, TR
  • ELLIOTT, JA

Abstract

No abstract is available for this item.

Suggested Citation

  • Dukes, Re & Dyckman, Tr & Elliott, Ja, 1980. "Accounting For Research And Development Costs - The Impact On Research And Development Expenditures," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 1-26.
    • Handle: RePEc:bla:joares:v:18:y:1980:i::p:1-26
    DOI: http://hdl.handle.net/10.2307/2490324
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    Citations

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    Cited by:

    1. Bernard Gumb & Philippe Dupuy & Stéphane Jaumier, 2012. "De L'Impact Des Normes Comptables Sur Le Comportement Des Managers : Le Cas Des Trésoriers D'Entreprise," Post-Print hal-00691040, HAL.
    2. Ehsan Habib Feroz & Robert L. Hagerman, 1990. "Management Compensation, Insider Trading and Lobbying Choice: The Case of R & D," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 297-314, December.
    3. Ramachandran Ramanan & Bala V. Balachandran, 1993. "Management Compensation Surrounding an Accounting Change and Long†Term Construction Projects," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 211-226, September.
    4. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    5. Randolph P. Beatty & Robert E. Verrecchia, 1989. "The effect of a mandated accounting change on the capitalization process," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 472-493, March.
    6. Daniel A. Bens & Steven J. Monahan, 2008. "Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1017-1055, December.
    7. Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S., 2019. "The effects of financial reporting and disclosure on corporate investment: A review," Journal of Accounting and Economics, Elsevier, vol. 68(2).
    8. Masao Nakamura & Alice O. Nakamura & Peter Tiessen & W. Erwin Diewert, 2003. "Information failure as an alternative explanation of under investment in R&D," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 24(2-3), pages 231-239.
    9. Elbannan, Mohamed & McKinley, William, 2006. "A theory of the corporate decision to resist FASB standards: An organization theory perspective," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 601-622, October.
    10. Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
    11. John S. Hughes & Jennifer L. Kao, 1991. "Economic implications of alternative disclosure rules for research and development costs," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 152-169, September.
    12. Eli Amir & Yanling Guan & Gilad Livne, 2007. "The Association of R&D and Capital Expenditures with Subsequent Earnings Variability," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 222-246, January.
    13. Bernard Gumb & Philippe Dupuy & Stéphane Jaumier, 2012. "De L'Impact Des Normes Comptables Sur Le Comportement Des Managers : Le Cas Des Trésoriers D'Entreprise," Grenoble Ecole de Management (Post-Print) hal-00691040, HAL.
    14. Dennis Oswald & Ana Simpson & Paul Zarowin, 2022. "Capitalization vs. expensing and the behavior of R&D expenditures," Review of Accounting Studies, Springer, vol. 27(4), pages 1199-1232, December.
    15. Anne Beatty, 2007. "How does changing measurement change management behaviour? A review of the evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 37(S1), pages 63-71.

    More about this item

    Keywords

    R&D; Expensing R&D; FASB standard No. 2;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

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