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An Investigation Of Managers Adaptations To Sfas No-2 - Accounting For Research-And-Development Costs

Author

Listed:
  • SELTO, FH
  • CLOUSE, ML

Abstract

No abstract is available for this item.

Suggested Citation

  • Selto, Fh & Clouse, Ml, 1985. "An Investigation Of Managers Adaptations To Sfas No-2 - Accounting For Research-And-Development Costs," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 700-717.
    • Handle: RePEc:bla:joares:v:23:y:1985:i:2:p:700-717
    DOI: http://hdl.handle.net/10.2307/2490834
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    Citations

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    Cited by:

    1. Ana Cunha & José Moreira, 2010. "Relevância informativa das Despesas de Investigação e Desenvolvimento: um estudo para o caso português," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 06-23, June.
    2. Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
    3. 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.
    4. Tony Abrahams & Baljit K. Sidhu, 1998. "The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement," Australian Journal of Management, Australian School of Business, vol. 23(2), pages 169-183, December.

    More about this item

    Keywords

    SFAS No. 2; R&D; R&D Expensing; Small firms;
    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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