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Revenue-expense matching and performance measure choice

Huang, Rong; Marquardt, Carol; Zhang, Bo - In: Review of accounting studies 28 (2023) 3, pp. 1690-1720

Persistent link: https://www.econbiz.de/10014383869

Leverage effect between ROA and ROE during the Covid-crisis based on a Hungarian company database

Bozsik, Sándor; Szemán, Judit - In: Theory, methodology, practice 19 (2023) 2, pp. 43-52

Persistent link: https://www.econbiz.de/10015077310

Advertising expenditures on media vehicles and sales

Oz, Seda; Istanbulluoglu, Doga - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 1, pp. 31-60

Persistent link: https://www.econbiz.de/10013161941

Is franchising an additional financing source for franchisors? : a Blinder-Oaxaca decomposition analysis

Park, Kwangmin; Jang, Soocheong (Shawn) - In: Tourism economics : the business and finance of tourism … 24 (2018) 5, pp. 541-559

Persistent link: https://www.econbiz.de/10011901123

Corporate debt maturity structure : the role of firm level and institutional determinants in selected African countries

Etudaiye-Muhtar, Oyebola Fatima; Rubi Ahmad; … - In: Global economic review 46 (2017) 4, pp. 422-440

Persistent link: https://www.econbiz.de/10011889137

Capitalizing R&D Expenditures

Diewert, Erwin; Huang, Ning - Vancouver School of Economics - 2008

&D expenditures be amortized using the matching principle that has been developed in the accounting literature to match the fixed … model and suggests that R&D expenditures be amortized using the matching principle that has been developed in the …, matching principle, amortization, depreciation, growth acounting, equivalent variations, duality theory, welfare economics …

Persistent link: https://www.econbiz.de/10004977061

Volatility of accounting earnings

Su, Steve Yu Shuo - In: Accounting and business research : a research quarterly … 43 (2013) 5, pp. 558-578

Persistent link: https://www.econbiz.de/10010208977

Fair Depreciation: A Shapley Value Approach

Ben-Shahar, Danny; Sulganik, Eyal - In: Topics in Theoretical Economics 9 (2009) 1, pp. 1531-1531

the Shapley solution always conforms to a set of fundamental accounting requirements such as the matching principle and …

Persistent link: https://www.econbiz.de/10005046376