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Found 5 essays matching the above criteria.

1. 1. Value Relevance of Capitalized Intangibles

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Adam Groundstroem; Martin Svedin; [2024]
   Keywords : Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Abstract : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. READ MORE

3. 2. Value Relevance Effects of R&D Capitalization in US Companies

   University essay from Göteborgs universitet/Graduate School

   Author : Martin Andersson; Filip Byegård; [2017-08-08]
   Keywords : ;

   Abstract : During the last few decades, investments in intangible knowledge have grown in importance. Along with this development, there has been an ongoing discussion on how to best treat such investments in the financial reports. This paper specifically focuses on expenditures labelled research & development (R&D). READ MORE

4. 3. Capitalization of software development costs -a comparison between EU and U.S.

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Emelie Chappell; Magnus Dettmar; [2014-06-09]
   Keywords : R D; capitalization; IFRS; US GAAP; software industry;

   Abstract : Background: The world is moving towards a knowledge-based, rather than manufacturing-based, industry. During the last decade both EU and U.S. have increased their R&D spending, especially for software development. READ MORE

5. 4. R&D and Future Stock Returns: A Study of Sweden in the Noughties Under IAS 38

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : David Wahlberg; Emelie Wetterhag; [2012]
   Keywords : R D; Future Returns; Capitalization; IAS 38; RR 15;

   Abstract : Our study aims at assessing the association of research and development (R&D) expenditures with future stock returns. This analysis is drawn from the debate on the existing or absent future benefits related to investments in R&D and the difference between capitalized (treated as assets) R&D and expensed (treated as costs) R&D. READ MORE

6. 5. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms

   University essay from Företagsekonomi

   Author : Rufus Ayam; [2012]
   Keywords : research and development; expensed R D; capitalized R D; firm performance; accounting-based indicators;

   Abstract : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. READ MORE