Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting: an empirical analysis
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main ; Berlin [u.a.]
Lang
2012
|
| Schriftenreihe: | Beiträge zum Rechnungs-, Finanz- und Revisionswesen
54 |
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XXI, 227 S. |
| ISBN: | 9783631622667 363162266X |
Internformat
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| 245 | 1 | 0 | |a Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting |b an empirical analysis |c Michael Ordosch |
| 264 | 1 | |a Frankfurt am Main ; Berlin [u.a.] |b Lang |c 2012 | |
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IMAGE 1
IX
TABLE OF CONTENTS
VORWORT V
GELEITWORT VII
TABLE O F CONTENTS IX
LIST O F FIGURES XIV
LIST O F TABLES XV
LIST O F ABBREVIATIONS XVII
LIST O F SYMBOLS XIX
1 INTRODUCTION AND OVERVIEW 1
1.1 INTRODUCTION AND OVERVIEW ON THE THESIS 1
1.2 THE KEY CHARACTERISTICS AND RELEVANCE O F R&D INVESTMENT 9
1.2.1 THE RELEVANCE O F INTANGIBLES IN THE INFORMATION ECONOMY 9
1.2.2 THE ECONOMIC PROPERTIES O F INTANGIBLE INVESTMENT 13
1.3 ACCOUNTING FOR R&D INVESTMENTS IN SELECTED REGULATORY BACKGROUNDS 16
2 RELATED LITERATURE: EMPIRICAL RESEARCH ON ACCOUNTING FOR R&D 23
2.1 ACCOUNTING FOR R&D AND THE RELEVANCE O F FINANCIAL ACCOUNTING
INFORMATION 23
2.1.1 ACCOUNTING FOR R&D AND ITS RELEVANCE FOR EQUITY INVESTORS 24
2.1.2 ACCOUNTING FOR R&D AND ITS RELEVANCE FOR DEBT INVESTORS 29
2.2 ACCOUNTING FOR R&D AND THE RELIABILITY O F FINANCIAL ACCOUNTING
INFORMATION 30
2.2.1 ACCOUNTING FOR R&D AND EARNINGS MANAGEMENT INCENTIVES 31
2.2.2 ACCOUNTING FOR R&D AND THE UNCERTAINTY O F FUTURE BENEFITS 33
2.3 SUMMARY O F RELATED LITERATURE AND CONTRIBUTION O F THE THESIS 34
HTTP://D-NB.INFO/1021831344
IMAGE 2
X
3 RESEARCH QUESTION AND METHODOLOGY 38
3.1 RESEARCH QUESTION 38
3.1.1 THE FINANCIAL OBJECTIVES AND RISK CHARACTERISTICS O F CAPITAL
PROVIDERS 39
3.1.2 ACCOUNTING FOR R&D AND THE INFORMATION NEEDS O F CAPITAL PROVIDERS
41
3.1.3 ACCOUNTING FOR R&D ACCORDING TO IAS 38 45
3.2 METHODOLOGY 47
3.2.1 OVERVIEW: EMPIRICAL FINANCIAL ACCOUNTING RESEARCH 48
3.2.2 CAPITAL MARKET-ORIENTED ACCOUNTING RESEARCH 51
3.2.3 THE ASSUMPTION O F EFFICIENT CAPITAL MARKETS 52
3.2.4 RESEARCH DESIGN O F THE THESIS 56
3.2.4.1 BALANCE SHEET AND EARNINGS MODEL 57
3.2.4.2 OHLSON (1995) MODEL 62
3.2.4.3 THE RESEARCH DESIGN O F KOTHARI ET AL. (2002) 78
3.2.5 A NOTE ON THE SETTING AND THE DATA SAMPLE 82
IMAGE 3
XI
4 THE VALUE RELEVANCE O F CAPITALIZED DEVELOPMENT COSTS ACCORDING
TO IAS 38 IN GERMANY: EVIDENCE ON INVESTORS' SKEPTICISM IN A CONTINENTAL
EUROPEAN SETTING 86
4.1 INTRODUCTION AND OVERVIEW 86
4.2 ACCOUNTING FOR R&D: REGULATORY BACKGROUND 88
4.3 RELATED LITERATURE AND HYPOTHESIS DEVELOPMENT 89
4.3.1 RELATED LITERATURE 89
4.3.2 HYPOTHESIS DEVELOPMENT 92
4.4 RESEARCH DESIGN 93
4.5 SAMPLE SELECTION AND DESCRIPTIVE STATISTICS 96
4.6 EMPIRICAL RESULTS AND SENSITIVITY ANALYSIS 101
4.6.1 EMPIRICAL EVIDENCE ON HYPOTHESES H I AND H2 101
4.6.2 SENSITIVITY ANALYSIS: WHAT DRIVES THE RESULTS? 104
4.6.2.1 INCREMENTAL ASSOCIATION STUDY 104
4.6.2.2 RELATIVE ASSOCIATION STUDY 118
4.6.3 ADDITIONAL ROBUSTNESS TESTS 119
4.7 DISCUSSION O F THE RESULTS 121
4.8 SUMMARY AND CONCLUSION O F THE VALUE RELEVANCE STUDY 123
IMAGE 4
XII
5 THE UNCERTAINTY O F FUTURE BENEFITS FROM R&D CAPITAL - THE CASE OF
CAPITALIZED DEVELOPMENT COSTS ACCORDING TO IAS 38 125
5.1 INTRODUCTION AND OVERVIEW 125
5.2 THE RISK-RETURN CHARACTERISTICS O F R&D INVESTMENT: IMPLICATIONS FOR
FINANCIAL ACCOUNTING 128
5.2.1 THE ECONOMIC PROPERTIES O F R&D INVESTMENT 128
5.2.2 IMPLICATIONS O F THE INHERENT UNCERTAINTY O F R&D INVESTMENTS FOR
FINANCIAL ACCOUNTING AND ITS ADDRESSEES 129
5.3 RELATED LITERATURE AND HYPOTHESIS DEVELOPMENT 132
5.3.1 RELATED LITERATURE 132
5.3.2 HYPOTHESIS DEVELOPMENT 134
5.4 RESEARCH DESIGN 134
5.5 DESCRIPTIVE STATISTICS 139
5.6 EMPIRICAL RESULTS 145
5.6.1 HOW UNCERTAIN IS R&D CAPITAL? 145
5.6.2 ROBUSTNESS TESTS 152
5.7 DISCUSSION O F THE RESULTS 163
5.8 SUMMARY AND CONCLUSION O F THE UNCERTAINTY STUDY 166
IMAGE 5
XIII
6 EVALUATION O F THE FINDINGS 168
6.1 A SYNTHESIS O F THE FINDINGS ON THE TRADE-OFF BETWEEN RELEVANCE AND
THE UNCERTAINTY O F FUTURE BENEFITS 168
6.1.1 SUMMARY O F FINDINGS 169
6.1.2 DISCUSSION O F THE FINDINGS ON THE TRADE-OFF BETWEEN RELEVANCE AND
THE UNCERTAINTY O F FUTURE BENEFITS 170
6.2 CONTRIBUTION O F THE FINDINGS TO THE POLITICAL DEBATE ON ACCOUNTING
FOR R&D ACCORDING TO IAS 38 173
6.2.1 INSIGHTS ON ARGUMENTS AGAINST A CAPITALIZATION OF DEVELOPMENT
COSTS 173
6.2.2 INSIGHTS ON ARGUMENTS SUPPORTING A CAPITALIZATION OF DEVELOPMENT
COSTS 176
6.3 THE NEGLIGENCE O F THE CONTRACTING ROLE O F FINANCIAL ACCOUNTING: A
LIMITATION O F THE THESIS AND AN AVENUE FOR FUTURE RESEARCH 181
6.3.1 THE CONTRACTING ROLE O F FINANCIAL ACCOUNTING INFORMATION 182
6.3.2 CONTRACTING AND ACCOUNTING CONSERVATISM 185
6.3.3 THE RELATIONSHIP BETWEEN CONSERVATISM AND ACCOUNTING FOR R&D 189
7 CONCLUDING REMARKS 192
REFERENCES 195
APPENDICES 217 |
| any_adam_object | 1 |
| author | Ordosch, Michael 1983- |
| author_GND | (DE-588)102223188X |
| author_facet | Ordosch, Michael 1983- |
| author_role | aut |
| author_sort | Ordosch, Michael 1983- |
| author_variant | m o mo |
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| bvnumber | BV040266077 |
| classification_rvk | QP 210 QP 824 |
| ctrlnum | (OCoLC)799082176 (DE-599)DNB1021831344 |
| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0218 |
| dewey-search | 657.0218 |
| dewey-sort | 3657.0218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| spelling | Ordosch, Michael 1983- Verfasser (DE-588)102223188X aut Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis Michael Ordosch Frankfurt am Main ; Berlin [u.a.] Lang 2012 XXI, 227 S. txt rdacontent n rdamedia nc rdacarrier Beiträge zum Rechnungs-, Finanz- und Revisionswesen 54 Zugl.: Wiesbaden, European Business School, Diss., 2011 International Accounting Standard 38 (DE-588)4745797-1 gnd rswk-swf Informationswert (DE-588)4123429-7 gnd rswk-swf Forschung und Entwicklung (DE-588)4017897-3 gnd rswk-swf Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd rswk-swf Investition (DE-588)4027556-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content International Accounting Standard 38 (DE-588)4745797-1 u Immaterielles Wirtschaftsgut (DE-588)4072737-3 s Forschung und Entwicklung (DE-588)4017897-3 s Investition (DE-588)4027556-5 s Informationswert (DE-588)4123429-7 s DE-604 Beiträge zum Rechnungs-, Finanz- und Revisionswesen 54 (DE-604)BV000000051 54 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=4022612&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025121767&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ordosch, Michael 1983- Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis Beiträge zum Rechnungs-, Finanz- und Revisionswesen International Accounting Standard 38 (DE-588)4745797-1 gnd Informationswert (DE-588)4123429-7 gnd Forschung und Entwicklung (DE-588)4017897-3 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd Investition (DE-588)4027556-5 gnd |
| subject_GND | (DE-588)4745797-1 (DE-588)4123429-7 (DE-588)4017897-3 (DE-588)4072737-3 (DE-588)4027556-5 (DE-588)4113937-9 |
| title | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis |
| title_auth | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis |
| title_exact_search | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis |
| title_full | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis Michael Ordosch |
| title_fullStr | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis Michael Ordosch |
| title_full_unstemmed | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting an empirical analysis Michael Ordosch |
| title_short | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting |
| title_sort | accounting for r d investments according to ias 38 and the conflicting forces that shape financial accounting an empirical analysis |
| title_sub | an empirical analysis |
| topic | International Accounting Standard 38 (DE-588)4745797-1 gnd Informationswert (DE-588)4123429-7 gnd Forschung und Entwicklung (DE-588)4017897-3 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd Investition (DE-588)4027556-5 gnd |
| topic_facet | International Accounting Standard 38 Informationswert Forschung und Entwicklung Immaterielles Wirtschaftsgut Investition Hochschulschrift |
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