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The Informativeness of Mandatory R&D Labor Disclosure
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1002/smj.2071openalex-snapshot
Creating incentives for innovation? The relationship between pay dispersion in R&D groups and firm innovation performance
inferredcites →https://doi.org/10.1007/s11142-017-9428-9openalex-snapshot
R&D investments, capital expenditures, and earnings thresholds
inferredcites →https://doi.org/10.1007/s11142-021-09631-7openalex-snapshot
Capitalization vs. expensing and the behavior of R&D expenditures
inferredcites →https://doi.org/10.1007/s11142-024-09868-yopenalex-snapshot
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense
inferredcites →https://doi.org/10.1016/0165-4101(83)90012-5openalex-snapshot
The effects of debt covenants and political costs on the choice of accounting methods
inferredcites →https://doi.org/10.1016/0165-4101(95)00410-6openalex-snapshot
The capitalization, amortization, and value-relevance of R&D
inferredcites →https://doi.org/10.1016/j.jacceco.2011.02.003openalex-snapshot
Scale effects of R&D as reflected in earnings and returns
inferredcites →https://doi.org/10.1016/j.jacceco.2018.02.001openalex-snapshot
Transparency and firm innovation
inferredcites →https://doi.org/10.1016/j.jcorpfin.2010.08.002openalex-snapshot
Tunneling or propping: Evidence from connected transactions in China
inferredcites →https://doi.org/10.1016/j.jfineco.2014.09.002openalex-snapshot
Non-executive employee stock options and corporate innovation
inferredcites →https://doi.org/10.1016/j.jfineco.2015.09.008openalex-snapshot
Product market competition, R&D investment, and stock returns
inferredcites →https://doi.org/10.1016/j.jfineco.2020.08.012openalex-snapshot
The real value of China’s stock market
inferredcites →https://doi.org/10.1016/j.jfineco.2021.09.018openalex-snapshot
Corporate actions and the manipulation of retail investors in China: An analysis of stock splits
inferredcites →https://doi.org/10.1016/s0165-4101(98)00033-0openalex-snapshot
Is comprehensive income superior to net income as a measure of firm performance?
inferredcites →https://doi.org/10.1016/s1386-4181(01)00024-6openalex-snapshot
Illiquidity and stock returns: cross-section and time-series effects
inferredcites →https://doi.org/10.1017/s0022050700030837openalex-snapshot
Industrial Research and Firm Size, Survival, and Growth in American Manufacturing, 1921–1946: An Assessment
inferredcites →https://doi.org/10.1017/s002210902100020xopenalex-snapshot
Corporate R&D and Stock Returns: International Evidence
inferredcites →https://doi.org/10.1086/260884openalex-snapshot
Job Queues and Layoffs in Labor Markets with Flexible Wages
inferredcites →https://doi.org/10.1093/rfs/hhac011openalex-snapshot
Macroeconomic Attention and Announcement Risk Premia
inferredcites →https://doi.org/10.1093/rfs/hhx125openalex-snapshot
Mutual Fund Transparency and Corporate Myopia
inferredcites →https://doi.org/10.1111/0022-1082.00305openalex-snapshot
Information Asymmetry, R&D, and Insider Gains
inferredcites →https://doi.org/10.1111/0022-1082.00411openalex-snapshot
The Stock Market Valuation of Research and Development Expenditures
inferredcites →https://doi.org/10.1111/1475-679x.12089openalex-snapshot
Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-snapshot
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/1911-3846.12069openalex-snapshot
The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns
inferredcites →https://doi.org/10.1111/1911-3846.12372openalex-snapshot
CEO Inside Debt and Accounting Conservatism
inferredcites →https://doi.org/10.1111/1911-3846.12780openalex-snapshot
Accounting for R&D: Evidence and Implications*
inferredcites →https://doi.org/10.1111/1911-3846.12969openalex-snapshot
Trading off managerial and investor uncertainty in firm disclosure: Evidence from R&D investments and management guidance
inferredcites →https://doi.org/10.1111/j.1468-5957.2007.02060.xopenalex-snapshot
The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00644.xopenalex-snapshot
An Examination of Long‐Term Abnormal Stock Returns and Operating Performance Following R&D Increases
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01431.xopenalex-snapshot
Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01117.xopenalex-snapshot
R&D Intensity and the Value of Analysts’ Recommendations*
inferredcites →https://doi.org/10.1162/003355397555163openalex-snapshot
Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?
inferredcites →https://doi.org/10.1162/rest.89.4.634openalex-snapshot
Innovation and Incentives: Evidence from Corporate R&D
inferredcites →https://doi.org/10.1257/aer.20191758openalex-snapshot
Notching R&D Investment with Corporate Income Tax Cuts in China
inferredcites →https://doi.org/10.1257/aer.20210678openalex-snapshot
Estimating Spillovers from Publicly Funded R&D: Evidence from the US Department of Energy
inferredcites →https://doi.org/10.1287/mnsc.1100.1241openalex-snapshot
What Makes Them Tick? Employee Motives and Firm Innovation
inferredcites →https://doi.org/10.2307/2098683openalex-snapshot
How Rapidly Does New Industrial Technology Leak Out?
inferredcites →https://doi.org/10.2307/2393553openalex-snapshot
Absorptive Capacity: A New Perspective on Learning and Innovation
inferredcites →https://doi.org/10.2307/2491268openalex-snapshot
Explicit and Implicit Tax Effects of the R & D Tax Credit
inferredcites →https://doi.org/10.2307/2491312openalex-snapshot
The Value Relevance of Intangibles: The Case of Software Capitalization
inferredcites →https://doi.org/10.2307/3003321openalex-snapshot
Issues in Assessing the Contribution of Research and Development to Productivity Growth
inferredcites →https://doi.org/10.2308/accr-51567openalex-snapshot
Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees
inferredcites →https://doi.org/10.2308/accr-52507openalex-snapshot
Hyperbole or Reality? Investor Response to Extreme Language in Earnings Conference Calls
inferredcites →https://doi.org/10.2308/accr.2003.78.4.1027openalex-snapshot
The Value Relevance of the Foreign Translation Adjustment
inferredcites →https://doi.org/10.2308/accr.2005.80.3.967openalex-snapshot
Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants
inferredcites →https://doi.org/10.2308/tar-2018-0158openalex-snapshot
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?
inferredcites →https://doi.org/10.2308/tar-902584openalex-snapshot
The influence of institutional investors in myopic R&D investment behavior.
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.1111/abac.70015openalex-snapshot
Recognition and Disclosure of Intangibles Under International Financial Reporting Standards
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