Relative Value Relevance of R&D Reporting: An International Comparison

By Ronald Zhao. 2002

120 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a6ffe4b33625aea276169b5588d4779854ac40e7

How researchers see this paper

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In Accounting

1. Thomas Jeanjean
2. J. Aharony
3. Anne Cazavan-Jeny
4. Ran Barniv
5. H. Falk
6. Leif Atle Beisland

In Strategy and Management

1. Thomas Jeanjean
2. J. Aharony
3. Anne Cazavan-Jeny
4. Ran Barniv
5. H. Falk
6. Leif Atle Beisland

Citations in the corpus

• The negative impact of R&D capitalization: A value relevance approach (2006, methodology): “Moreover, unlike Zhao (2002), we study not only the effect of levels of R&D but also the change in levels of R&D. Finally, we control for industry (which is not the case in Zhao, 2002) because industrial R&D is industry-specific by nature (Lev and Sougiannis, 1996).”
• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “Prior literature examines the complexity of the financial reporting of one or more of our three information items and their effects on equity security prices using domestic standards (e.g. Lev and Sougiannis, 1996; Aboody and Lev, 1998; Barth and Clinch, 1998; Zhao, 2002; Ballester et al., 2003; Caz”