The negative impact of R&D capitalization: A value relevance approach

By Anne Cazavan-Jeny, Thomas Jeanjean. 2006

205 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4d2f538e11e732879324ed9247433809a5edbfcc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Leif Atle Beisland
2. J. Aharony
3. Ran Barniv
4. H. Falk

In Strategy and Management

1. Leif Atle Beisland
2. J. Aharony
3. Ran Barniv
4. H. Falk

Citations in the corpus

• A Review of the Value Relevance Literature (2009, background): “Cazavan-Jeny and Jeanjean [156] also test the value relevance effect of different treatments of R&D expenditures.”
• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “, 2003 ; Cazavan-Jeny and Jeanjean, 2006 ; Oswald, 2008 ).”