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Author: Martha Loudder Publisher: ISBN: Category : Languages : en Pages :
Book Description
Accounting procedures have been suggested as a factor affecting the usefulness of reported earnings for the users of financial statements. However little evidence exists to confirm the ways in which mandatory changes in income determination rules influence the way the market responds to accounting information. This study expands the existing literature by testing the notion that accounting method choice can affect earnings usefulness for firms engaged in research and development (Ramp;) activities. We test hypotheses concerning: (1) changes in earnings usefulness for firms that switched their Ramp;D accounting method as a result of SFAS No. 2; and (2) differences in earnings usefulness between similar firms using different Ramp;D accounting methods prior to the rule change. We find that for our sample of Ramp;D firms there is a statistically significant decline in earnings usefulness for firms forced to switch from capitalizing to expensing Ramp;D outlays and that the decline appears to persist over time. In addition the comparison of earnings usefulness between firms using different Ramp;D accounting methods before SFAS No. 2 indicates that capitalizing firms had significantly higher earnings usefulness than expensing firms.
Author: Martha Loudder Publisher: ISBN: Category : Languages : en Pages :
Book Description
Accounting procedures have been suggested as a factor affecting the usefulness of reported earnings for the users of financial statements. However little evidence exists to confirm the ways in which mandatory changes in income determination rules influence the way the market responds to accounting information. This study expands the existing literature by testing the notion that accounting method choice can affect earnings usefulness for firms engaged in research and development (Ramp;) activities. We test hypotheses concerning: (1) changes in earnings usefulness for firms that switched their Ramp;D accounting method as a result of SFAS No. 2; and (2) differences in earnings usefulness between similar firms using different Ramp;D accounting methods prior to the rule change. We find that for our sample of Ramp;D firms there is a statistically significant decline in earnings usefulness for firms forced to switch from capitalizing to expensing Ramp;D outlays and that the decline appears to persist over time. In addition the comparison of earnings usefulness between firms using different Ramp;D accounting methods before SFAS No. 2 indicates that capitalizing firms had significantly higher earnings usefulness than expensing firms.
Author: Publisher: دار حميثرا للنشر والترجمة ISBN: Category : Languages : en Pages : 828
Author: Donald E. Kieso Publisher: John Wiley & Sons ISBN: 1118742974 Category : Business & Economics Languages : en Pages : 1637
Book Description
This text is an unbound, binder-ready edition. Kieso, Weygandt, and Warfield’s Intermediate Accounting, Sixteenth Edition continues to set the standard for students and professionals in the field. The 16th edition builds on this legacy through new, innovative student-focused learning. Kieso maintains the qualities for which the text is globally recognized, including its reputation for accuracy, comprehensiveness, accessibility, and quality problem material that best prepares students for success on the CPA exam and accounting careers. The 16th edition offers the most up-to-date coverage of US GAAP & IFRS in a format suited to the complex challenges of teaching intermediate accounting in these changing times. WileyPLUS sold separately from text.
Author: Donald E. Kieso Publisher: John Wiley & Sons ISBN: 1119613698 Category : Business & Economics Languages : en Pages : 850
Book Description
This is the unbound, loose-leaf version of Intermediate Accounting, 17th Edition, Volume 1. This book is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material.
Author: Stefano Zambon Publisher: Routledge ISBN: 131700115X Category : Business & Economics Languages : en Pages : 283
Book Description
Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.
Author: Vittorio Chiesa Publisher: Edward Elgar Publishing ISBN: 1849801940 Category : Business & Economics Languages : en Pages : 311
Book Description
This book develops and illustrates a comprehensive, multi-level framework for the evaluation of industrial research and development (R&D) activities and the measurement of their performance. The framework encompasses a set of hierarchical, interrelated levels at which R&D evaluation and performance measurement could be undertaken. This enlightening book focuses on the single industrial firm to study performance measurement of R&D functions, projects and individual researchers or engineers. It also addresses R&D evaluation from the point of view of financial markets, with a focus on the relationship between R&D investments and the value of the traded firm. The book broadens tin scope to study the role of technology platforms as R&D coordination mechanisms and also looks at the evaluation of R&D policies. This book will be warmly welcomed by researchers and postgraduate students in disciplines concerned with innovation management, technology policy, and finance who wish to gain an updated overview of R&D evaluation and performance measurement as well as exploring different units of analysis.
Author: Compiled by the British Library of Political and Economic Science at the London School of Economics Publisher: Psychology Press ISBN: 9780415152150 Category : Economics Languages : en Pages : 680
Book Description
The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institutions whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
Author: Donald E. Kieso Publisher: John Wiley & Sons ISBN: 1119613760 Category : Business & Economics Languages : en Pages : 791
Book Description
This is the unbound, loose-leaf version of Intermediate Accounting, 17th Edition, Volume 2. This book is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material.
Author: Donald E. Kieso Publisher: John Wiley & Sons ISBN: Category : Business & Economics Languages : en Pages : 1114
Book Description
Now readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief, streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications, explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more.
Author: Martha Loudder
Author: Martha Loudder
Author: 
Author: Donald E. Kieso
Author: Donald E. Kieso
Author: Stefano Zambon
Author: Vittorio Chiesa
Author: Compiled by the British Library of Political and Economic Science at the London School of Economics
Author: DONALD E.. WEYGANDT KIESO (JERRY J.. WARFIELD, TERRY D.)
Author: Donald E. Kieso
Author: Donald E. Kieso