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The impact of SEC scrutiny on financial statement reporting of in-process research and development expense

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  • Dowdell, Thomas D.
  • Press, Eric

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  • Dowdell, Thomas D. & Press, Eric, 2004. "The impact of SEC scrutiny on financial statement reporting of in-process research and development expense," Journal of Accounting and Public Policy, Elsevier, vol. 23(3), pages 227-244.
    • Handle: RePEc:eee:jappol:v:23:y:2004:i:3:p:227-244
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    Cited by:

    1. Junyoup Lee & Eunsuh Lee & Kevin H. Kim & Daniel Gyung H. Paik, 2018. "Acquired In‐process Research Development and Earnings Management," Australian Accounting Review, CPA Australia, vol. 28(4), pages 577-588, December.
    2. Dowdell, Thomas D. & Lim, Steve C., 2015. "The effect of in-process research and development capitalization on M&A and purchase price allocations," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 51-56.
    3. Kathy Hsiao Yu Hsu & Young Sang Kim & Kyojik 'Roy' Song, 2009. "The Relation Among Targets' R&D Activities, Acquirers' Returns, and In-Process R&D in the US," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9-10), pages 1180-1200.
    4. Thomas D. Dowdell & Steve C. Lim & Eric Press, 2009. "Were In-Process Research and Development Charges Too Aggressive?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(5-6), pages 531-551.
    5. Bret A. Johnson & Ling Lei Lisic & Joon Seok Moon & Mengmeng Wang, 2023. "SEC comment letters on form S-4 and M&A accounting quality," Review of Accounting Studies, Springer, vol. 28(2), pages 862-909, June.
    6. Markarian, Garen & Pozza, Lorenzo & Prencipe, Annalisa, 2008. "Capitalization of R&D costs and earnings management: Evidence from Italian listed companies," The International Journal of Accounting, Elsevier, vol. 43(3), pages 246-267, September.

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