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 Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
Peter Lang, Internationaler Verlag der Wissenschaften
2012
|
| Schriftenreihe: | Beiträge zum Rechnungs-, Finanz- und Revisionswesen
Band 54 |
| Schlagworte: | |
| Online-Zugang: | TUM01 UER01 Volltext |
| Beschreibung: | 1 Online-Ressource (XXI, 227 Seiten) |
| ISBN: | 9783653022896 3653022894 |
Internformat
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| 100 | 1 | |a Ordosch, Michael |d 1983- |e Verfasser |0 (DE-588)102223188X |4 aut | |
| 245 | 1 | 0 | |a Accounting for R&D investments according to IAS 38 |b and the conflicting forces that shape financial accounting : an empirical analysis |
| 264 | 1 | |a Frankfurt am Main |b Peter Lang, Internationaler Verlag der Wissenschaften |c 2012 | |
| 300 | |a 1 Online-Ressource (XXI, 227 Seiten) | ||
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| 490 | 1 | |a Beiträge zum Rechnungs-, Finanz- und Revisionswesen |v Band 54 | |
| 502 | |b Dissertation |c EBS Business School |d 2011 | ||
| 505 | 8 | |a Cover; Vorwort; Geleitwort; Table of Contents; List of Figures; List of Tables; List of Abbreviations; List of Symbols; 1 Introduction and Overview; 1.1 Introduction and Overview on the Thesis; 1.2 The Key Characteristics and Relevance of R & D Investment; 1.2.1 The Relevance of Intangibles in the Information Economy; 1.2.2 The Economic Properties of Intangible Investment; 1.3 Accounting for R & D Investments in Selected Regulatory Backgrounds; 2 Related Literature: Empirical Research on Accounting for R & D; 2.1 Accounting for R & D and the Relevance of Financial Accounting Information | |
| 505 | 8 | |a 2.1.1 Accounting for R & D and its Relevance for Equity Investors2.1.2 Accounting for R & D and its Relevance for Debt Investors; 2.2 Accounting for R & D and the Reliability of Financial Accounting Information; 2.2.1 Accounting for R & D and Earnings Management Incentives; 2.2.2 Accounting for R & D and the Uncertainty of Future Benefits; 2.3 Summary of Related Literature and Contribution of the Thesis; 3 Research Question and Methodology; 3.1 Research Question; 3.1.1 The Financial Objectives and Risk Characteristics of Capital Providers | |
| 505 | 8 | |a 3.1.2 Accounting for R & D and the Information Needs of Capital Providers3.1.3 Accounting for R & D According to IAS 38; 3.2 Methodology; 3.2.1 Overview: Empirical Financial Accounting Research; 3.2.2 Capital Market-oriented Accounting Research; 3.2.3 The Assumption of Efficient Capital Markets; 3.2.4 Research Design of the Thesis; 3.2.4.1 Balance Sheet and Earnings Model; 3.2.4.2 Ohlson (1995) Model; 3.2.4.3 The Research Design of Kothari et al. (2002); 3.2.5 A Note on the Setting and the Data Sample | |
| 505 | 8 | |a 4 The Value Relevance of Capitalized Development Costs According to IAS 38 in Germany: Evidence on Investors' Skepticism in a Continental European Setting4.1 Introduction and Overview; 4.2 Accounting for R & D: Regulatory Background; 4.3 Related Literature and Hypothesis Development; 4.3.1 Related Literature; 4.3.2 Hypothesis Development; 4.4 Research Design; 4.5 Sample Selection and Descriptive Statistics; 4.6 Empirical Results and Sensitivity Analysis; 4.6.1 Empirical Evidence on Hypotheses H1 and H2; 4.6.2 Sensitivity Analysis: What Drives the Results?; 4.6.2.1 Incremental Association Study | |
| 505 | 8 | |a 4.6.2.2 Relative Association Study 4.6.3 Additional Robustness Tests; 4.7 Discussion of the Results; 4.8 Summary and Conclusion of the Value Relevance Study; 5 The Uncertainty of Future Benefits From R & D Capital -- The Case of Capitalized Development Costs According to IAS 38; 5.1 Introduction and Overview; 5.2 The Risk-return Characteristics of R & D Investment: Implications for Financial Accounting; 5.2.1 The Economic Properties of R & D Investment; 5.2.2 Implications of the Inherent Uncertainty of R & D Investments for Financial Accounting and its Addressees 5.3 Related Literature and Hypothesis Development | |
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Datensatz im Suchindex
| _version_ | 1804174955632394240 |
|---|---|
| any_adam_object | |
| 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 |
| building | Verbundindex |
| bvnumber | BV042741588 |
| classification_rvk | QP 210 QP 824 |
| collection | ZDB-4-EBU ZDB-4-NLEBK |
| contents | Cover; Vorwort; Geleitwort; Table of Contents; List of Figures; List of Tables; List of Abbreviations; List of Symbols; 1 Introduction and Overview; 1.1 Introduction and Overview on the Thesis; 1.2 The Key Characteristics and Relevance of R & D Investment; 1.2.1 The Relevance of Intangibles in the Information Economy; 1.2.2 The Economic Properties of Intangible Investment; 1.3 Accounting for R & D Investments in Selected Regulatory Backgrounds; 2 Related Literature: Empirical Research on Accounting for R & D; 2.1 Accounting for R & D and the Relevance of Financial Accounting Information 2.1.1 Accounting for R & D and its Relevance for Equity Investors2.1.2 Accounting for R & D and its Relevance for Debt Investors; 2.2 Accounting for R & D and the Reliability of Financial Accounting Information; 2.2.1 Accounting for R & D and Earnings Management Incentives; 2.2.2 Accounting for R & D and the Uncertainty of Future Benefits; 2.3 Summary of Related Literature and Contribution of the Thesis; 3 Research Question and Methodology; 3.1 Research Question; 3.1.1 The Financial Objectives and Risk Characteristics of Capital Providers 3.1.2 Accounting for R & D and the Information Needs of Capital Providers3.1.3 Accounting for R & D According to IAS 38; 3.2 Methodology; 3.2.1 Overview: Empirical Financial Accounting Research; 3.2.2 Capital Market-oriented Accounting Research; 3.2.3 The Assumption of Efficient Capital Markets; 3.2.4 Research Design of the Thesis; 3.2.4.1 Balance Sheet and Earnings Model; 3.2.4.2 Ohlson (1995) Model; 3.2.4.3 The Research Design of Kothari et al. (2002); 3.2.5 A Note on the Setting and the Data Sample 4 The Value Relevance of Capitalized Development Costs According to IAS 38 in Germany: Evidence on Investors' Skepticism in a Continental European Setting4.1 Introduction and Overview; 4.2 Accounting for R & D: Regulatory Background; 4.3 Related Literature and Hypothesis Development; 4.3.1 Related Literature; 4.3.2 Hypothesis Development; 4.4 Research Design; 4.5 Sample Selection and Descriptive Statistics; 4.6 Empirical Results and Sensitivity Analysis; 4.6.1 Empirical Evidence on Hypotheses H1 and H2; 4.6.2 Sensitivity Analysis: What Drives the Results?; 4.6.2.1 Incremental Association Study 4.6.2.2 Relative Association Study 4.6.3 Additional Robustness Tests; 4.7 Discussion of the Results; 4.8 Summary and Conclusion of the Value Relevance Study; 5 The Uncertainty of Future Benefits From R & D Capital -- The Case of Capitalized Development Costs According to IAS 38; 5.1 Introduction and Overview; 5.2 The Risk-return Characteristics of R & D Investment: Implications for Financial Accounting; 5.2.1 The Economic Properties of R & D Investment; 5.2.2 Implications of the Inherent Uncertainty of R & D Investments for Financial Accounting and its Addressees 5.3 Related Literature and Hypothesis Development |
| ctrlnum | (ZDB-4-NLEBK)542506 (OCoLC)842851168 (DE-599)BVBBV042741588 |
| 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 Electronic eBook |
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| indexdate | 2024-07-10T07:08:37Z |
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| institution_GND | (DE-588)1032828560 |
| isbn | 9783653022896 3653022894 |
| language | English |
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| publishDate | 2012 |
| publishDateSearch | 2012 |
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| publisher | Peter Lang, Internationaler Verlag der Wissenschaften |
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| series | Beiträge zum Rechnungs-, Finanz- und Revisionswesen |
| series2 | Beiträge zum Rechnungs-, Finanz- und Revisionswesen |
| 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 Frankfurt am Main Peter Lang, Internationaler Verlag der Wissenschaften 2012 1 Online-Ressource (XXI, 227 Seiten) txt rdacontent c rdamedia cr rdacarrier Beiträge zum Rechnungs-, Finanz- und Revisionswesen Band 54 Dissertation EBS Business School 2011 Cover; Vorwort; Geleitwort; Table of Contents; List of Figures; List of Tables; List of Abbreviations; List of Symbols; 1 Introduction and Overview; 1.1 Introduction and Overview on the Thesis; 1.2 The Key Characteristics and Relevance of R & D Investment; 1.2.1 The Relevance of Intangibles in the Information Economy; 1.2.2 The Economic Properties of Intangible Investment; 1.3 Accounting for R & D Investments in Selected Regulatory Backgrounds; 2 Related Literature: Empirical Research on Accounting for R & D; 2.1 Accounting for R & D and the Relevance of Financial Accounting Information 2.1.1 Accounting for R & D and its Relevance for Equity Investors2.1.2 Accounting for R & D and its Relevance for Debt Investors; 2.2 Accounting for R & D and the Reliability of Financial Accounting Information; 2.2.1 Accounting for R & D and Earnings Management Incentives; 2.2.2 Accounting for R & D and the Uncertainty of Future Benefits; 2.3 Summary of Related Literature and Contribution of the Thesis; 3 Research Question and Methodology; 3.1 Research Question; 3.1.1 The Financial Objectives and Risk Characteristics of Capital Providers 3.1.2 Accounting for R & D and the Information Needs of Capital Providers3.1.3 Accounting for R & D According to IAS 38; 3.2 Methodology; 3.2.1 Overview: Empirical Financial Accounting Research; 3.2.2 Capital Market-oriented Accounting Research; 3.2.3 The Assumption of Efficient Capital Markets; 3.2.4 Research Design of the Thesis; 3.2.4.1 Balance Sheet and Earnings Model; 3.2.4.2 Ohlson (1995) Model; 3.2.4.3 The Research Design of Kothari et al. (2002); 3.2.5 A Note on the Setting and the Data Sample 4 The Value Relevance of Capitalized Development Costs According to IAS 38 in Germany: Evidence on Investors' Skepticism in a Continental European Setting4.1 Introduction and Overview; 4.2 Accounting for R & D: Regulatory Background; 4.3 Related Literature and Hypothesis Development; 4.3.1 Related Literature; 4.3.2 Hypothesis Development; 4.4 Research Design; 4.5 Sample Selection and Descriptive Statistics; 4.6 Empirical Results and Sensitivity Analysis; 4.6.1 Empirical Evidence on Hypotheses H1 and H2; 4.6.2 Sensitivity Analysis: What Drives the Results?; 4.6.2.1 Incremental Association Study 4.6.2.2 Relative Association Study 4.6.3 Additional Robustness Tests; 4.7 Discussion of the Results; 4.8 Summary and Conclusion of the Value Relevance Study; 5 The Uncertainty of Future Benefits From R & D Capital -- The Case of Capitalized Development Costs According to IAS 38; 5.1 Introduction and Overview; 5.2 The Risk-return Characteristics of R & D Investment: Implications for Financial Accounting; 5.2.1 The Economic Properties of R & D Investment; 5.2.2 Implications of the Inherent Uncertainty of R & D Investments for Financial Accounting and its Addressees 5.3 Related Literature and Hypothesis Development International Accounting Standard 38 (DE-588)4745797-1 gnd rswk-swf BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Standards fast Technological innovations / Economic aspects fast Wirtschaft Technological innovations Economic aspects Accounting Standards Investition (DE-588)4027556-5 gnd rswk-swf Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd rswk-swf Forschung und Entwicklung (DE-588)4017897-3 gnd rswk-swf Informationswert (DE-588)4123429-7 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 EBS Business School (DE-588)1032828560 dgg Erscheint auch als Druck-Ausgabe, Hardcover 978-3-631-62266-7 Beiträge zum Rechnungs-, Finanz- und Revisionswesen Band 54 (DE-604)BV043604363 54 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=542506 Aggregator Volltext |
| 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 Cover; Vorwort; Geleitwort; Table of Contents; List of Figures; List of Tables; List of Abbreviations; List of Symbols; 1 Introduction and Overview; 1.1 Introduction and Overview on the Thesis; 1.2 The Key Characteristics and Relevance of R & D Investment; 1.2.1 The Relevance of Intangibles in the Information Economy; 1.2.2 The Economic Properties of Intangible Investment; 1.3 Accounting for R & D Investments in Selected Regulatory Backgrounds; 2 Related Literature: Empirical Research on Accounting for R & D; 2.1 Accounting for R & D and the Relevance of Financial Accounting Information 2.1.1 Accounting for R & D and its Relevance for Equity Investors2.1.2 Accounting for R & D and its Relevance for Debt Investors; 2.2 Accounting for R & D and the Reliability of Financial Accounting Information; 2.2.1 Accounting for R & D and Earnings Management Incentives; 2.2.2 Accounting for R & D and the Uncertainty of Future Benefits; 2.3 Summary of Related Literature and Contribution of the Thesis; 3 Research Question and Methodology; 3.1 Research Question; 3.1.1 The Financial Objectives and Risk Characteristics of Capital Providers 3.1.2 Accounting for R & D and the Information Needs of Capital Providers3.1.3 Accounting for R & D According to IAS 38; 3.2 Methodology; 3.2.1 Overview: Empirical Financial Accounting Research; 3.2.2 Capital Market-oriented Accounting Research; 3.2.3 The Assumption of Efficient Capital Markets; 3.2.4 Research Design of the Thesis; 3.2.4.1 Balance Sheet and Earnings Model; 3.2.4.2 Ohlson (1995) Model; 3.2.4.3 The Research Design of Kothari et al. (2002); 3.2.5 A Note on the Setting and the Data Sample 4 The Value Relevance of Capitalized Development Costs According to IAS 38 in Germany: Evidence on Investors' Skepticism in a Continental European Setting4.1 Introduction and Overview; 4.2 Accounting for R & D: Regulatory Background; 4.3 Related Literature and Hypothesis Development; 4.3.1 Related Literature; 4.3.2 Hypothesis Development; 4.4 Research Design; 4.5 Sample Selection and Descriptive Statistics; 4.6 Empirical Results and Sensitivity Analysis; 4.6.1 Empirical Evidence on Hypotheses H1 and H2; 4.6.2 Sensitivity Analysis: What Drives the Results?; 4.6.2.1 Incremental Association Study 4.6.2.2 Relative Association Study 4.6.3 Additional Robustness Tests; 4.7 Discussion of the Results; 4.8 Summary and Conclusion of the Value Relevance Study; 5 The Uncertainty of Future Benefits From R & D Capital -- The Case of Capitalized Development Costs According to IAS 38; 5.1 Introduction and Overview; 5.2 The Risk-return Characteristics of R & D Investment: Implications for Financial Accounting; 5.2.1 The Economic Properties of R & D Investment; 5.2.2 Implications of the Inherent Uncertainty of R & D Investments for Financial Accounting and its Addressees 5.3 Related Literature and Hypothesis Development International Accounting Standard 38 (DE-588)4745797-1 gnd BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Standards fast Technological innovations / Economic aspects fast Wirtschaft Technological innovations Economic aspects Accounting Standards Investition (DE-588)4027556-5 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd Forschung und Entwicklung (DE-588)4017897-3 gnd Informationswert (DE-588)4123429-7 gnd |
| subject_GND | (DE-588)4745797-1 (DE-588)4027556-5 (DE-588)4072737-3 (DE-588)4017897-3 (DE-588)4123429-7 (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 |
| title_fullStr | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting : an empirical analysis |
| title_full_unstemmed | Accounting for R&D investments according to IAS 38 and the conflicting forces that shape financial accounting : an empirical analysis |
| title_short | Accounting for R&D investments according to IAS 38 |
| title_sort | accounting for r d investments according to ias 38 and the conflicting forces that shape financial accounting an empirical analysis |
| title_sub | and the conflicting forces that shape financial accounting : an empirical analysis |
| topic | International Accounting Standard 38 (DE-588)4745797-1 gnd BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Standards fast Technological innovations / Economic aspects fast Wirtschaft Technological innovations Economic aspects Accounting Standards Investition (DE-588)4027556-5 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd Forschung und Entwicklung (DE-588)4017897-3 gnd Informationswert (DE-588)4123429-7 gnd |
| topic_facet | International Accounting Standard 38 BUSINESS & ECONOMICS / Accounting / Financial Accounting / Standards Technological innovations / Economic aspects Wirtschaft Technological innovations Economic aspects Accounting Standards Investition Immaterielles Wirtschaftsgut Forschung und Entwicklung Informationswert Hochschulschrift |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=542506 |
| volume_link | (DE-604)BV043604363 |
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