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Accounting convergence of intangibles : value relevance of R & D accounting treatment

Ang, Hong Nee, Church, Kimberley and Feng, Mingming 2009, Accounting convergence of intangibles : value relevance of R & D accounting treatment, in IAS 2009 : American Accounting Association : International Accounting Section Mid-year Conference proceedings, Social Science Research Network, United States.

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Title Accounting convergence of intangibles : value relevance of R & D accounting treatment
Author(s) Ang, Hong Nee
Church, Kimberley
Feng, Mingming
Conference name American Accounting Association International Accounting Section. Meeting (2009 : Saint Petersburg Beach, Fla.)
Conference location Saint Petersburg Beach, Florida
Conference dates 13-14 February 2009
Title of proceedings IAS 2009 : American Accounting Association : International Accounting Section Mid-year Conference proceedings
Editor(s) [Unknown]
Publication date 2009
Conference series American Accounting Association International Accounting Section Mid-Year Meeting
Publisher Social Science Research Network
Place of publication United States
Summary The rapid globalization of markets has resulted in further acceleration of the worldwide convergence of accounting standards, including the development of high-quality and globally consistent accounting standards for both domestic and cross-border financial reporting. Prior studies report that earnings value relevance of U.S. companies is decreasing, and the decline is partially attributable to the immediate expensing of intangibles, like research and development (R&D). Being one of the areas of divergence, accounting for R&D was highlighted as one of the seven short-term convergence projects by the FASB and IASB. Australia's adoption of IFRS in 2005 presents an empirical setting to evaluate the value relevance of different accounting treatments for R&D, and ultimately assist financial accounting standard setters in the U.S. and abroad in finding an appropriate accounting treatment for R&D.
Language eng
Field of Research 150399 Business and Management not elsewhere classified
Socio Economic Objective 900199 Financial Services not elsewhere classified
HERDC Research category E1.1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024190

Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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Created: Fri, 26 Feb 2010, 14:43:29 EST by Katrina Fleming

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