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. Attached Files Name Description MIMEType Size Downloads 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 Related Links Link Description Connect to published version (restricted access) Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Fri, 26 Feb 2010, 14:43:32 EST Mon, 01 Mar 2010, 09:01:17 EST Mon, 01 Mar 2010, 09:02:50 EST Mon, 01 Mar 2010, 09:04:14 EST Tue, 30 Mar 2010, 09:31:36 EST Tue, 30 Mar 2010, 09:32:51 EST Wed, 26 Oct 2011, 10:35:35 EST Wed, 26 Oct 2011, 10:37:50 EST Thu, 03 Nov 2011, 08:24:23 EST Tue, 13 Mar 2012, 14:13:58 EST Fri, 16 Mar 2012, 17:48:19 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 1048 Abstract Views, 4 File Downloads  -  Detailed Statistics Created: Fri, 26 Feb 2010, 14:43:29 EST by Katrina Fleming

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