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

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  • BALL, R

Abstract

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Suggested Citation

  • Ball, R, 1980. "Discussion Of Accounting For Research And Development Costs - The Impact On Research And Development Expenditures," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 27-37.
    • Handle: RePEc:bla:joares:v:18:y:1980:i::p:27-37
    DOI: http://hdl.handle.net/10.2307/2490325
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    Cited by:

    1. Thomas Rauter, 2020. "The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1075-1116, December.
    2. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 59-110, March.
    3. Hans B. Christensen & Mark Maffett & Lauren Vollon, 2019. "Securities regulation, household equity ownership, and trust in the stock market," Review of Accounting Studies, Springer, vol. 24(3), pages 824-859, September.
    4. Yiwei Dou & M. H. Franco Wong & Baohua Xin, 2019. "The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Adoption of SFAS No. 123R," Management Science, INFORMS, vol. 67(5), pages 2249-2266, May.
    5. Nan Li, 2021. "Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1385-1423, September.
    6. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    7. 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.
    8. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
    9. Sudipta Basu, 2003. "Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 433-444, May.
    10. Hans B. Christensen & Eric Floyd & Mark Maffett, 2020. "The Only Prescription Is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices," Management Science, INFORMS, vol. 66(7), pages 2861-2882, July.
    11. Pincus, Morton, 1997. "Stock price effects of the allowance of LIFO for tax purposes," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 283-308, November.
    12. Alon Kalay, 2014. "International Payout Policy, Information Asymmetry, and Agency Costs," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 457-472, May.
    13. Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
    14. Nakhmurina, Anya, 2018. "Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities," Working Papers 284, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    15. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    16. Rauter, Thomas, 2019. "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers 286, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    17. Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2010. "Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement," Working Papers 241, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    18. Gregory Waymire & Sudipta Basu, 2011. "Economic crisis and accounting evolution," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 207-232, August.
    19. Paulo Pereira Silva & Isabel Vieira, 2022. "On the Effects of Capital Markets’ Regulation on Price Informativeness: an Assessment of EU Market Abuse Directive," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 36(2), pages 125-157, June.
    20. Kumar Sivakumar & Gregory Waymire, 2003. "Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 397-432, May.
    21. Raphael Duguay, 2022. "The Economic Consequences of Financial Audit Regulation in the Charitable Sector," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1463-1498, September.

    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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