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On R&D capitalization and value relevance: a commentary

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  • Ronen, Joshua

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  • Ronen, Joshua, 2001. "On R&D capitalization and value relevance: a commentary," Journal of Accounting and Public Policy, Elsevier, vol. 20(3), pages 241-254.
    • Handle: RePEc:eee:jappol:v:20:y:2001:i:3:p:241-254
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    Cited by:

    1. Joshua Ronen, 2012. "The state of accounting research: objectives and implementation," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 19(1), pages 3-11.
    2. Christian Leuz, 2003. "IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(3), pages 445-472, June.
    3. Christian Leuz, 2003. "IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(3), pages 445-472, June.
    4. 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.
    5. Gaëlle Lenormand & Lionel Touchais, 2008. "The Value Relevance Of Intangible Assets With Ifrs [La Pertinence Des Actifs Incorporels Avec Les Ifrs]," Post-Print hal-03125514, HAL.
    6. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
    7. Gaëlle Lenormand & Lionel Touchais, 2009. "Do IFRS improve the quality of financial information? A value relevance approach [Les IFRS améliorent-elles la qualité des informations financières ? Approche par la value relevance]," Post-Print hal-03125421, HAL.

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