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Volumn 8, Issue 1, 2001, Pages 123-136

The impact of revised recommended accounting practices on R&D reporting by UK firms

Author keywords

Accounting Standards; Information Disclosure; R And D

Indexed keywords


EID: 33748249701     PISSN: 13571516     EISSN: 14661829     Source Type: Journal    
DOI: 10.1080/13571510151075332     Document Type: Article
Times cited : (12)

References (14)
  • 1
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    • Ali, A.1    Kumar, K.R.2
  • 2
    • 0000580427 scopus 로고
    • Characteristics of Firms Electing Early Adoption of SFAS 52
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    • Ayres, F.L.1
  • 4
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    • Edinburgh
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  • 5
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    • Proprietary and Non Proprietary Disclosures
    • Dye, R., 1986. "Proprietary and Non Proprietary Disclosures,". Journal of Business, 23: 123–45.
    • (1986) Journal of Business , vol.23 , pp. 123-145
    • Dye, R.1
  • 7
    • 85076802704 scopus 로고
    • Rank, Stock, Order and Epidemic Effects in the Diffusion of NewProcess Technology
    • Karshenas, M., and Stoneman, P., 1993. "Rank, Stock, Order and Epidemic Effects in the Diffusion of NewProcess Technology,". Rand Journal of Economics, 24: 503–28.
    • (1993) Rand Journal of Economics , vol.24 , pp. 503-528
    • Karshenas, M.1    Stoneman, P.2
  • 8
    • 85066218599 scopus 로고    scopus 로고
    • Disclosure of Information on R&D Expenditure: Views of UK Company Accountants
    • Nixon, W., 1996. "Disclosure of Information on R&D Expenditure: Views of UK Company Accountants,". TheEuropean Accounting Review, 6(2): 265–77.
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    • Nixon, W.1
  • 10
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    • The Impact of SFAS 8 on Equity Prices and Late Adopting Firms
    • Salakta, W.K., 1989. "The Impact of SFAS 8 on Equity Prices and Late Adopting Firms,". Journal of Accountingand Economics, 11: 35–69.
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    • Salakta, W.K.1
  • 13
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    • Voluntary Disclosure with a Strategic Opponent
    • Wagenhofer, A., 1990. "Voluntary Disclosure with a Strategic Opponent,". Journal of Accounting and Economics, 12: 341–63.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 341-363
    • Wagenhofer, A.1
  • 14
    • 0000674202 scopus 로고
    • Towards a Positive Theory of the Determination of AccountingStandards
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    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.