This article presents the results of a systematic literature review on intangibles and
intellectual capital (IC) focusing on articles published in the top 20 accounting journals …

Current accounting practice expenses many investments in intangible assets to the income
statement, confusing earnings from current revenues with investments to gain future …

Research and development (R&D) is increasingly significant in the global economy and its
accounting treatment has always been, and remains, a contentious area. The standard …

This paper analyzes the capitalization of Research & Development (R&D) expenditures
under International Financial Reporting Standards (IFRS). Discretionary R&D capitalization …

Abstract International Accounting Standard 38 Intangible Assets mandates that development
costs must be capitalized if certain conditions specified in the standard are met. However …

This study examines the value relevance of research and development (R&D) expenditures
in the pre and post International Financial Reporting Standards (IFRS) periods in the UK. It …

This study investigates debt market effects of research and development (R&D) costs
capitalization, using a global sample of public bonds and private syndicated loans issued by …

We investigate whether the nature of differences between national GAAP and IFRS is
associated with differential changes in the value relevance of R&D expenses after the …

Value relevance can be defined as the association between accounting values and market
values and it is one of the most important quality attributes of financial reporting …

This study analyzes the consequences of the capitalization of development expenditures
under IAS 38 on analysts' earnings forecasts. We use unique hand‐collected data in a …