Using a sample of Chinese listed firms from 2007 to 2017, this study documents that
corporate innovation is negatively associated with population aging, indicating that the …

The present study complements and extends the study by Mazzi et al.(2019b) by focusing
particularly on software development costs (SDCs), which are governed by the same …

This study analyzes whether financial statements should recognize more internally
generated intangible assets with particular reference to China. This issue is significant …

This study investigates accounting policy choices for intangible assets and their
determinants within the framework of positive accounting theory (PAT). A composite income …

This paper responds to a call by the Australian Accounting Standards Board to investigate
how Australian firms responded to a perceived loss of information pursuant to AASB 138 …

We examine the effect of country level research and development (R&D) tax credits on
optimal levels of firm-specific R&D investments. We use a sample of R&D active firms from …

We examine how capitalization vs expensing of R&D costs affects how the firm manages
earnings with R&D, and the economic consequences of the earnings management method …

Sažetak In this article, three small private R&D intensive European entities have been used
in a case study involving game theory combined with content analysis; in an attempt to …

Accounting treatment of research and development (R&D) costs has been the subject of
debate and disagreement for decades, with no solution or regulatory harmonization in sight …

We complement and extend the literature on real options and behavioral agency by
identifying and documenting three drivers of asymmetry in the value-earnings convexity …