The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms
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DOI: 10.1080/13571510151075332
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References listed on IDEAS
- Ali, Ashiq & Kumar, Krishna R., 1994. "The magnitudes of financial statement effects and accounting choice : The case of the adoption of SFAS 87," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 89-114, July.
- Ayres, Frances L., 1986. "Characteristics of firms electing early adoption of SFAS 52," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 143-158, June.
- Wagenhofer, Alfred, 1990. "Voluntary disclosure with a strategic opponent," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 341-363, March.
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Cited by:
- Kafouros, Mario I., 2008. "Economic returns to industrial research," Journal of Business Research, Elsevier, vol. 61(8), pages 868-876, August.
- William Griffiths & Elizabeth Webster, 2004.
"The determinants of research and development and intellectual property usage among Australian Companies, 1989 to 2002,"
Centre for International Economic Studies Working Papers
2004-15, University of Adelaide, Centre for International Economic Studies.
- William Griffiths & Elizabeth Webster, 2004. "The Determinants of Research and Development and Intellectual Property Usage among Australian Companies, 1989 to 2002," Melbourne Institute Working Paper Series wp2004n27, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- William Griffiths & Elizabeth Webster, 2009. "What Governs Firm-Level R&D: Internal or External Factors?," Melbourne Institute Working Paper Series wp2009n13, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Berghäll, Elina, 2006. "Technical Efficiency in an RD Intensive Industry: Finnish ICT Manufacturing," Discussion Papers 389, VATT Institute for Economic Research.
- Kafouros, Mario I. & Buckley, Peter J., 2008. "Under what conditions do firms benefit from the research efforts of other organizations?," Research Policy, Elsevier, vol. 37(2), pages 225-239, March.
- Berghäll, Elina, 2006. "Technical Change, Efficiency, Firm Size and Age in an RD Intensive Sector," Discussion Papers 390, VATT Institute for Economic Research.
- Laurie Hunter & Elizabeth Webster & Anne Wyatt, 2005. "Measuring Intangible Capital: A Review of Current Practice," Australian Accounting Review, CPA Australia, vol. 15(36), pages 4-21, July.
- Berghäll, Elina, 2006. "RD and Productivity Growth in Finnish ICT Manufacturing," Discussion Papers 388, VATT Institute for Economic Research.
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Keywords
R And D; Accounting Standards; Information Disclosure;All these keywords.
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