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The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms

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Author Info
Paul Stoneman, Otto Toivanen

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Abstract

The R&D reporting practices of UK quoted companies are analysed and the impact of the introduction of a revised Statement of Standard Accounting Practices in 1989, SSAP13 (Revised), recommending separate R&D disclosure for companies meeting certain size thresholds, explored. Using hazard rate models the preferred results indicate that the hazard of a firm reporting its R&D in its annual accounts shows positive time dependence and that large firms, by sales, are more likely to announce than small firms. It is also found that the introduction of SSAP13 impacted considerably upon the extent of reporting by all firms (whatever their size) with an anticipation effect in 1988, and large positive impacts in 1989 and 1990. Post-1989 those firms that exceeded the size thresholds embodied in the new standard also had a higher hazard of reporting their R&D.

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Publisher Info
Article provided by Taylor and Francis Journals in its journal International Journal of the Economics of Business.

Volume (Year): 8 (2001)
Issue (Month): 1 (February)
Pages: 123-136
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Handle: RePEc:taf:ijecbs:v:8:y:2001:i:1:p:123-136

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Related research
Keywords: R And D Accounting Standards Information Disclosure;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Ayres, Frances L., 1986. "Characteristics of firms electing early adoption of SFAS 52," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 143-158, June. [Downloadable!] (restricted)
  2. Ali, Ashiq & Kumar, Krishna R., 1994. "The magnitudes of financial statement effects and accounting choice : The case of the adoption of SFAS 87," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 89-114, July. [Downloadable!] (restricted)
  3. Wagenhofer, Alfred, 1990. "Voluntary disclosure with a strategic opponent," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 341-363, March. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. William Griffiths & Elizabeth Webster, 2004. "The Determinants of Research and Development and Intellectual Property Usage among Australian Companies, 1989 to 2002," Melbourne Institute Working Paper Series wp2004n27, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne. [Downloadable!]
  2. Elina Berghäll, 2006. "Technical Change, Efficiency, Firm Size and Age in an R&D Intensive Sector," Discussion Papers 390, Government Institute for Economic Research Finland (VATT). [Downloadable!]
  3. Elina Berghäll, 2006. "R&D and Productivity Growth in Finnish ICT Manufacturing," Discussion Papers 388, Government Institute for Economic Research Finland (VATT). [Downloadable!]
  4. William Griffiths & Elizabeth Webster, 2009. "What Governs Firm-Level R&D: Internal or External Factors?," Melbourne Institute Working Paper Series wp2009n13, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne. [Downloadable!]
  5. Elina Berghäll, 2006. "Technical Efficiency in an R&D Intensive Industry: Finnish ICT Manufacturing," Discussion Papers 389, Government Institute for Economic Research Finland (VATT). [Downloadable!]
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