International differences in R&D disclosure practices : evidence in a French and Canadian context
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- Yuan Ding & Gary Entwistle & Hervé Stolowy, 2003. "International differences in R&D disclosure practices: Evidence in a French and Canadian context," Working Papers hal-00591687, HAL.
References listed on IDEAS
- David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3&4), pages 457-476.
- Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
- Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
- Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
- David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3‐4), pages 457-476, April.
- George E. Pinches & V. K. Narayanan & Kathryn M. Kelm, 1996. "How The Market Values The Different Stages Of Corporate R&D—Initiation, Progress, And Commercialization," Journal of Applied Corporate Finance, Morgan Stanley, vol. 9(1), pages 60-70, March.
- Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
- Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51]," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 241-241, October.
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Cited by:
- Gamal Atallah & Massoud Khazabi, 2005.
"A Model of R&D Capitalization,"
International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 4(2), pages 107-121, August.
- Atallah, Gamal & Khazabi, Massouid, 2004. "A model of R&D capitalization," MPRA Paper 39459, University Library of Munich, Germany.
- Gamal Atallah, 2005. "A Model of R&D Capitalization," Working Papers 0501E, University of Ottawa, Department of Economics.
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More about this item
Keywords
R&D disclosure; France; Canada;All these keywords.
JEL classification:
- O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
NEP fields
This paper has been announced in the following NEP Reports:- NEP-INO-2003-10-12 (Innovation)
- NEP-TID-2003-10-12 (Technology and Industrial Dynamics)
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