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The value-relevance of R&D and advertising expenditures: Evidence from Korea

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  • Han, Bong H.
  • Manry, David

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  • Han, Bong H. & Manry, David, 2004. "The value-relevance of R&D and advertising expenditures: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 39(2), pages 155-173.
  • Handle: RePEc:eee:accoun:v:39:y:2004:i:2:p:155-173
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    References listed on IDEAS

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    1. Press, Eric G. & Weintrop, Joseph B., 1990. "Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 65-95, January.
    2. Daley, Lane A. & Vigeland, Robert L., 1983. "The effects of debt covenants and political costs on the choice of accounting methods : The case of accounting for R&D costs," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 195-211, April.
    3. Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
    4. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    5. repec:bla:joares:v:36:y:1998:i::p:235-247 is not listed on IDEAS
    6. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
    7. Zimmer, Ian, 1986. "Accounting for interest by real estate developers," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 37-51, March.
    8. repec:bla:joares:v:23:y:1985:i:1:p:326-335 is not listed on IDEAS
    9. repec:bla:joares:v:36:y:1998:i::p:161-191 is not listed on IDEAS
    10. Bowen, Robert M. & Noreen, Eric W. & Lacey, John M., 1981. "Determinants of the corporate decision to capitalize interest," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 151-179, August.
    11. Dhaliwal, Dan S. & Salamon, Gerald L. & Dan Smith, E., 1982. "The effect of owner versus management control on the choice of accounting methods," Journal of Accounting and Economics, Elsevier, vol. 4(1), pages 41-53, July.
    12. Duke, Joanne C. & Hunt, Herbert III, 1990. "An empirical examination of debt covenant restrictions and accounting-related debt proxies," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 45-63, January.
    13. Lilien, Steven & Pastena, Victor, 1982. "Determinants of intramethod choice in the oil and gas industry," Journal of Accounting and Economics, Elsevier, vol. 4(3), pages 145-170, December.
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    1. repec:eee:riibaf:v:44:y:2018:i:c:p:422-433 is not listed on IDEAS
    2. Shah, Syed Zulfiqar Ali & Liang, Shuang & Akbar, Saeed, 2013. "International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 158-169.

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