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Finance Contrôle Stratégie 17-2 (2014) Varia

Author

Listed:
  • Constant Djama
  • Guillaume Dumas

    (UM - Université de Montpellier)

  • Isabelle Martinez

Abstract

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Suggested Citation

  • Constant Djama & Guillaume Dumas & Isabelle Martinez, 2014. "Finance Contrôle Stratégie 17-2 (2014) Varia," Post-Print hal-03948365, HAL.
    • Handle: RePEc:hal:journl:hal-03948365
    DOI: 10.4000/fcs.1496
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948365v1
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    References listed on IDEAS

    as
    1. Holmstrom, Bengt, 1989. "Agency costs and innovation," Journal of Economic Behavior & Organization, Elsevier, vol. 12(3), pages 305-327, December.
    2. Dennis R. Oswald, 2008. "The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1‐2), pages 1-24, January.
    3. Mehdi Nehkili & Evelyne Poincelot, 2000. "La fonction R&D et la latitude managériale: une analyse théorique," Revue Finance Contrôle Stratégie, revues.org, vol. 3(1), pages 5-28, March.
    4. Bronwyn Hall, 2004. "The financing of research and development," Chapters, in: Anthony Bartzokas & Sunil Mani (ed.), Financial Systems, Corporate Investment in Innovation, and Venture Capital, chapter 2, Edward Elgar Publishing.
    5. Hervé Stolowy & Gaétan Breton, 2003. "La gestion des données comptables : une revue de la littérature," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 125-151.
    6. 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.
    7. Baruch Lev & Theodore Sougiannis, 1999. "Penetrating the Book-to-Market Black Box: The R&D Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(3-4), pages 419-449.
    8. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    9. Shantanu Dutta & Om Narasimhan & Surendra Rajiv, 2005. "Conceptualizing and measuring capabilities: methodology and empirical application," Strategic Management Journal, Wiley Blackwell, vol. 26(3), pages 277-285, March.
    10. F. Tsoligkas & I. Tsalavoutas, 2011. "Value relevance of R&D in the UK after IFRS mandatory implementation," Applied Financial Economics, Taylor & Francis Journals, vol. 21(13), pages 957-967.
    11. Aboody, D & Lev, B, 1998. "The value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 161-191.
    12. David Aboody & Baruch Lev, 2000. "Information Asymmetry, R&D, and Insider Gains," Journal of Finance, American Finance Association, vol. 55(6), pages 2747-2766, December.
    13. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    14. Dennis R. Oswald, 2008. "The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1-2), pages 1-24.
    15. Cazavan-Jeny, Anne & Jeanjean, Thomas & Joos, Peter, 2011. "Accounting choice and future performance: The case of R&D accounting in France," Journal of Accounting and Public Policy, Elsevier, vol. 30(2), pages 145-165, March.
    16. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
    17. Anne Cazavan-Jeny & Thomas Jeanjean, 2006. "The negative impact of R&D capitalization: A value relevance approach," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 37-61.
    18. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    19. Shah, Syed Zulfiqar Ali & Liang, Shuang & Akbar, Saeed, 2013. "International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 158-169.
    20. Zhen Deng & Baruch Lev & Francis Narin, 1999. "Science and Technology as Predictors of Stock Performance," Financial Analysts Journal, Taylor & Francis Journals, vol. 55(3), pages 20-32, May.
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