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Volumn 20, Issue 3, 2001, Pages 255-261

On R&D capitalization and value relevance: A response

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0041870855     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0278-4254(01)00030-8     Document Type: Note
Times cited : (6)

References (15)
  • 1
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    • Information asymmetry, R&D, and insider gains
    • Aboody D., Lev B. Information asymmetry, R&D, and insider gains. The Journal of Finance. 55(6):2000;2747-2766.
    • (2000) The Journal of Finance , vol.55 , Issue.6 , pp. 2747-2766
    • Aboody, D.1    Lev, B.2
  • 3
    • 0001936299 scopus 로고    scopus 로고
    • Valuation-based accounting research: Implications for financial reporting and opportunities for future research
    • Barth M. Valuation-based accounting research: implications for financial reporting and opportunities for future research. Accounting & Finance. 40(1):2000;7-31.
    • (2000) Accounting & Finance , vol.40 , Issue.1 , pp. 7-31
    • Barth, M.1
  • 4
    • 0041680630 scopus 로고    scopus 로고
    • The relevance of the value relevance literature for financial accounting standard setting: Another view
    • forthcoming1
    • Barth M., Beaver W., Landsman W. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics. forthcoming1.
    • Journal of Accounting and Economics
    • Barth, M.1    Beaver, W.2    Landsman, W.3
  • 6
    • 84984174894 scopus 로고
    • The Feltham-Ohlson framework: Implications for empiricists
    • Bernard V. The Feltham-Ohlson framework: implications for empiricists. Contemporary Accounting Research. 11(2):1995;733-747.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 733-747
    • Bernard, V.1
  • 7
  • 9
    • 0346663398 scopus 로고
    • Financial Accounting Standards Board (FASB), Accounting for research and development costs. Financial Accounting Standards Board, Stanford, CT
    • Financial Accounting Standards Board (FASB), 1974. Statement of Financial Accounting Standards No. 2. Accounting for research and development costs. Financial Accounting Standards Board, Stanford, CT.
    • (1974) Statement of Financial Accounting Standards No. 2
  • 10
    • 0030191637 scopus 로고    scopus 로고
    • Dealer versus auction markets: A paired comparison of execution costs on NASDAQ and the NYSE
    • Huang R., Stoll H. Dealer versus auction markets: A paired comparison of execution costs on NASDAQ and the NYSE. Journal of Financial Economics. 41(1):1996;313-357.
    • (1996) Journal of Financial Economics , vol.41 , Issue.1 , pp. 313-357
    • Huang, R.1    Stoll, H.2
  • 11
    • 0002368216 scopus 로고
    • Toward a theory of equitable and efficient accounting policy
    • Lev B. Toward a theory of equitable and efficient accounting policy. The Accounting Review. 63(1):1988;1-22.
    • (1988) The Accounting Review , vol.63 , Issue.1 , pp. 1-22
    • Lev, B.1
  • 12
    • 0030079993 scopus 로고    scopus 로고
    • The capitalization, amortization, and value-relevance of R&D
    • Lev B., Sougiannis T. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics. 21(1):1996;107-138.
    • (1996) Journal of Accounting and Economics , vol.21 , Issue.1 , pp. 107-138
    • Lev, B.1    Sougiannis, T.2
  • 13
    • 0001924919 scopus 로고    scopus 로고
    • The importance of high quality accounting standards
    • Levitt A. The importance of high quality accounting standards. Accounting Horizons. 12(1):1998;79-82.
    • (1998) Accounting Horizons , vol.12 , Issue.1 , pp. 79-82
    • Levitt, A.1
  • 14
    • 0038731286 scopus 로고    scopus 로고
    • On R&D capitalization and value relevance: A commentary
    • (this issue)
    • Ronen J. On R&D capitalization and value relevance: A commentary. Journal of Accounting and Public Policy. 2001;. (this issue).
    • (2001) Journal of Accounting and Public Policy
    • Ronen, J.1
  • 15
    • 84977426528 scopus 로고
    • The supply of dealer services in securities markets
    • Stoll H. The supply of dealer services in securities markets. The Journal of Finance. 33(4):1978;1133-1151.
    • (1978) The Journal of Finance , vol.33 , Issue.4 , pp. 1133-1151
    • Stoll, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.