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Off-balance sheet R&D assets and market liquidity

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  • Boone, Jeff P.
  • Raman, K. K.

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  • Boone, Jeff P. & Raman, K. K., 2001. "Off-balance sheet R&D assets and market liquidity," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 97-128.
    • Handle: RePEc:eee:jappol:v:20:y:2001:i:2:p:97-128
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    Cited by:

    1. Paul Brockman & Dennis Y. Chung & Kenneth W. Shaw, 2017. "The R&D-abnormal return anomaly: a transaction cost explanation," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 385-406, February.
    2. Minton, Bernadette A. & Schrand, Catherine, 2016. "Institutional investments in pure play stocks and implications for hedging decisions," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 132-151.
    3. Fan‐Hua Kung & Kieran James & Chia‐Ling Cheng, 2011. "Overseas listing and accounting conservatism: evidence from Chinese H‐share companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 266-278, September.
    4. Rahman, Anisur & Talukdar, Bakhtear & Fan, Zaifeng Steve, 2023. "Board independence and analysts' forecast accuracy: R&D perspective," Journal of Economics and Business, Elsevier, vol. 127(C).
    5. Mohammadi, Ali & Basir, Nada O. & Beyhaghi, Mehdi, 2015. "Research Intensity and Financial Analysts Earnings Forecast: Signaling Effects of Patents," Working Paper Series in Economics and Institutions of Innovation 397, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
    6. Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003. "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers DR 03021, ESSEC Research Center, ESSEC Business School.
    7. Howard Chan & Robert Faff & Philip Gharghori & Yew Ho, 2007. "The relation between R&D intensity and future market returns: does expensing versus capitalization matter?," Review of Quantitative Finance and Accounting, Springer, vol. 29(1), pages 25-51, July.
    8. Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
    9. Davies, Phil & Minton, Bernadette & Schrand, Catherine, 2008. "Commodity Price Exposure and Ownerhsip Clienteles," Working Paper Series 2008-7, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
    10. Gharbi, Sami & Sahut, Jean-Michel & Teulon, Frédéric, 2014. "R&D investments and high-tech firms' stock return volatility," Technological Forecasting and Social Change, Elsevier, vol. 88(C), pages 306-312.
    11. Douglas Skinner, 2008. "Accounting for intangibles – a critical review of policy recommendations," Accounting and Business Research, Taylor & Francis Journals, vol. 38(3), pages 191-204.
    12. Asdemir, Ozer & Fernando, Guy D & Schneible, Richard A. & Tripathy, Arindam, 2017. "Impact of strategy on analyst information," Advances in accounting, Elsevier, vol. 37(C), pages 103-110.
    13. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
    14. Fernando, Guy D. & Schneible, Richard A. & Tripathy, Arindam, 2016. "Firm strategy and market reaction to earnings," Advances in accounting, Elsevier, vol. 33(C), pages 20-34.
    15. Kieran James & Janice How & Peter Verhoeven, 2008. "Did the goodwill accounting standard impose material economic consequences on Australian acquirers?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 625-647, December.
    16. Zéghal, Daniel & Maaloul, Anis, 2011. "The accounting treatment of intangibles – A critical review of the literature," Accounting forum, Elsevier, vol. 35(4), pages 262-274.

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