Search Results - subject:"development costs"

Capitalised development costs and future cash flows : the effect of CEO overconfidence and board gender diversity

Almaghrabi, Khadija S.; Slack, Richard; Tsalavoutas, Ioannis - In: The British accounting review 56 (2024) 6, pp. 1-34

Persistent link: https://www.econbiz.de/10015436102

The impact of customer capital on company's market value: An empirical study from 100 U.S. stock market leaders

Lehenchuk, Serhii; Zavalii, Tetiana - In: International Journal of Management and Economics 57 (2021) 4, pp. 299-312

The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...

Persistent link: https://www.econbiz.de/10015192127

The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders

Lehenchuk, Serhii; Zavalii, Tetiana - In: International journal of management and economics 57 (2021) 4, pp. 299-312

Persistent link: https://www.econbiz.de/10012821523

Research on transnationalisation of economic activity component influenced by the COVID-19 pandemic

Gavrilko, Tetiana; Pobochenko, Lesya - In: Baltic Journal of Economic Studies 7 (2021) 5, pp. 59-66

Persistent link: https://www.econbiz.de/10013361460

Emily's Dilemma : an examination of tactics used to protect and surrender market share

MacAulay, K. Doreen; Marley, Robert; Mellon, Mark J.; … - In: Journal of accounting education 62 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014282572

R&D Accounting Discretion as an Income Smoothing Tool: An Empirical Analysis of German Listed Companies

Brettschneider, Carina - In: Junior Management Science (JUMS) 4 (2019) 2, pp. 151-172

Capitalization of development costs is compulsory according to IFRS if a set of criteria is fulfilled. However, this …

Persistent link: https://www.econbiz.de/10014528901

Creating value via R&D, marketing costs and financial matters

Rababah, Abedalqader; Molavi, Homa; Doust, Shayan Farhang - In: Journal of applied accounting research 23 (2022) 4, pp. 863-883

Persistent link: https://www.econbiz.de/10013369714

Research and development investments, development costs capitalization, and credit ratings : exploratory evidence from UK R&D-active private firms

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Journal of international accounting auditing & taxation 48 (2022), pp. 1-19

Persistent link: https://www.econbiz.de/10013383693

Capitalising or expensing development costs? : mixed methods evidence on the determinants and motives of the accounting policy in the context of UK private companies

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Accounting in Europe 19 (2022) 3, pp. 363-396

Persistent link: https://www.econbiz.de/10013482780

Extending target costing to include targets for R&D costs and production investments for a modular product portfolio : a case study

Stadtherr, Frank; Wouters, Marc - In: International journal of production economics 231 (2021), pp. 1-16

Persistent link: https://www.econbiz.de/10012415038