Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Recent studies indicate that both current R&D investment levels and current or recent
changes in R&D investment are positively associated with subsequent excess (risk …

Consistent with the uncertainty of research and development's future benefits, prior
accounting studies hypothesize and find a positive relation between research and …

This paper presents both a new approach to studying the consequences of accounting
choice and a unique sample to examine the effects of accounting choice in the R&D context …

The capitalization of research and development (R&D) costs is a controversial accounting
issue because of the contention that such capitalization is motivated by incentives to …

This paper investigates the determinants and value relevance implications of the accounting
method choice for development expenditures for firms with research and development …

We examine whether managers' decisions to capitalize or expense R&D expenditures
convey information about the future performance of the firm. Focusing on a French setting …

Prior research finds that mandatory expensing induces underinvestment in research and
development (R&D). The current study investigates whether capitalization can also create …

This study examines the effects of CEO equity‐based compensation and anti‐takeover
provisions on corporate innovation. Using a large sample of US firms over the period 1996 …

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 …