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Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 339-386

Persistent link: https://www.econbiz.de/10003800024

Reply do the discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?"

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 394-397

Persistent link: https://www.econbiz.de/10003800036

Managing earnings using classification shifting : evidence from quarterly special items

Fan, Yun; Barua, Abhijit; Cready, William M.; Thomas, … - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1303-1323

Persistent link: https://www.econbiz.de/10008652263

Scale effects of R&D as reflected in earnings and returns

Ciftci, Mustafa; Cready, William M. - In: Journal of accounting & economics 52 (2011) 1, pp. 62-80

Persistent link: https://www.econbiz.de/10009161686

Negative special items and future earnings : expense transfer or real improvements?

Cready, William M.; Lopez, Thomas J.; Sisneros, Craig A. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1165-1195

Persistent link: https://www.econbiz.de/10009581413

Scale Effects of R&D as Reflected in Earnings and Returns

Ciftci, Mustafa - 2013

Using returns to scale as a conceptual foundation, we explore how R&D-related earnings performance and earnings variability depend upon firm size. We find that the positive association between the level of future earnings and R&D intensity increases with firm size, and that the positive...

Persistent link: https://www.econbiz.de/10013095054