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Choice of R&D strategy and asymmetric cost behaviour

Ko, Hyesoo; Chung, Yanghon; Woo, Chungwon - In: Technology analysis & strategic management 33 (2021) 9, pp. 1022-1035

Persistent link: https://www.econbiz.de/10012609333

R&D reporting methods and firm value: evidence from China

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Purpose – The purpose of this paper is to investigate how different research and development (R&D) accounting choice (capitalization and expensing) affects the value of the listed companies under the new Chinese Accounting Standards (CAS) background. According to new CAS, R&D expenditure can...

Persistent link: https://www.econbiz.de/10014697618

The relative value relevance of U.S. GAAP and IFRS

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IFRS and value relevance : evidence based on Canadian adoption

Okafor, Oliver N.; Anderson, Mark; Warsame, Hussein - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 136-160

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Value relevance of fair values in different investor protection environments

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Relevance of fair value of Brazilian banks securities in the financial crisis

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Fair value in financial statements after financial crisis

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The value relevance of exploration and evaluation expenditures

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The impact of IFRS 10 on consolidated financial reporting

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