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Consequential Approach To Accounting For R And D

Author

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  • JOHNSON, O

Abstract

No abstract is available for this item.

Suggested Citation

  • Johnson, O, 1967. "Consequential Approach To Accounting For R And D," Journal of Accounting Research, Wiley Blackwell, vol. 5(2), pages 164-172.
    • Handle: RePEc:bla:joares:v:5:y:1967:i:2:p:164-172
    DOI: http://hdl.handle.net/10.2307/2490251
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    Citations

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    Cited by:

    1. Johnny Jermias, 2007. "The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 827-854.
    2. Leandro Cañibano & Manuel García-Ayuso & M. Sánchez, 2000. "Shortcomings in the Measurement of Innovation: Implications for Accounting Standard Setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 4(4), pages 319-342, December.
    3. Howard Chan & Robert Faff & Philip Gharghori & Yew Ho, 2007. "The relation between R&D intensity and future market returns: does expensing versus capitalization matter?," Review of Quantitative Finance and Accounting, Springer, vol. 29(1), pages 25-51, July.
    4. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2003. "R&D productivity: an international study," Working Papers hal-00591685, HAL.
    5. Jean-Michel Sahut & Sandrine Boulerne, 2008. "Les normes IFRS ont-elles améliorées le contenu informationnel des immatériels ? : le cas des entreprises françaises cotées," Post-Print halshs-00525967, HAL.
    6. repec:dau:papers:123456789/2248 is not listed on IDEAS
    7. Jean-François Casta & Olivier J. Ramond & Lionel Escaffre, 2008. "Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets," Post-Print halshs-00681592, HAL.
    8. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.
    9. Khallaf, Ashraf & Skantz, Terrance R., 2015. "R&D productivity following first-time CIO appointments," International Journal of Accounting Information Systems, Elsevier, vol. 16(C), pages 55-72.
    10. repec:dau:papers:123456789/2641 is not listed on IDEAS
    11. Jean François Casta & Olivier J. Ramond & Lionel Escaffre, 2005. "Intangibles Investments and Accounting Numbers Usefulness : an Empirical Study of the European Stock Market," Post-Print hal-00769333, HAL.

    More about this item

    Keywords

    R&D; R&D accounting; Expense R&D; Amortization of R&D;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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