Discussion of Accounting for Research and Development Costs: The Impact on Research and Development Expenditures

1980 ◽  
Vol 18 ◽  
pp. 27 ◽  
Author(s):  
Ray Ball
Keyword(s):  
Research And Development ◽  
Development Costs ◽  
The Impact

The Impact of Different Accounting Reporting Methods on the Informativeness of Research and Development Costs: IFRS Compared to U.S. GAAP

2016 ◽  
Vol 19 (04) ◽  
pp. 1650025 ◽  
Author(s):  
Michael T. Dugan ◽  
John E. McEldowney ◽  
Elizabeth H. Turner ◽  
Clark M. Wheatley
Keyword(s):  
Research And Development ◽  
Information Content ◽  
Direct Effect ◽  
Indirect Effect ◽  
Value Relevance ◽  
Operating Income ◽  
Development Costs ◽  
Before And After ◽  
The Impact

In this paper, we examine the information content and value relevance of research and development (R&D) costs before and after the SEC eliminated the 20-F reconciliation to U.S. GAAP for Foreign Public Issuers (FPIs). Prior to the elimination both FPIs and U.S. firms experienced an increase in the indirect effect of R&D on operating income. After the requirement was eliminated, the direct effect increased for FPIs and the indirect effect decreased. This is in contrast to U.S. firms who experienced a continued increase in the indirect effect. This shift indicates there was a loss of informativeness in the R&D disclosures for FPIs.

scholarly journals Impact of Technological Innovation, Research and Development on the Defense Economy - Iran Country

2021 ◽  
Vol 7 (1) ◽  
pp. 59-74
Author(s):  
Bahman Khanalizadeh ◽  
Neda Ranjandish
Keyword(s):  
Economic Growth ◽  
Research And Development ◽  
Technological Innovation ◽  
Military Spending ◽  
Short Term ◽  
Arms Sales ◽  
Innovation Research ◽  
Development Costs ◽  
The Impact

The Purpose. This research is to investigate the relationship between the variables of technological innovation, research and development costs, economic growth, sales and export of weapons and military costs in Iran for the years 2000 to 2017. Design/Methodology/Approach. In this study, we examine using Autoregressive Distributed Lag (ARDL) method to explore the estimating the impacts of technological innovation, research and development costs, economic growth, sales and export on military costs. Findings/Implications. The results of this study showed that the impact of technological innovation and research and development costs on military costs is negative in short-term and long-term. Although the effect that these two variables have on military spending in the short-term is very close, in long-term the effect that research and development costs have on military spending is far greater and more significant. Also, the impact of economic growth on Iran’s defense economy is much less than the variables of technological innovation and research and development costs. So that this effect will be less in long-term. But, the amount of arms sales and exports in the short-term has a positive effect on defense spending, but in long-term it becomes negative and increase in arms sales and exports can help Iran’s defense economy. Originality. The countries defense economy can always have positive effects on military and civilian research and development, scientific innovation and technological progress, in this condition that the country’s macroeconomics can spend military spending on research and development and support innovation and inventions. Eventually adopt arrangements that use the innovations of the defense industry in the civilian sector, which will lead to economic growth. This is the experience of many developed countries that have been able to use the technological advances and innovations of the military sector in the civilian sectors as well, and to cause the economic progress and development of their country.

Managerial Discretion and Accounting for Research and Development Costs

2003 ◽  
Vol 18 (1) ◽  
pp. 79-114 ◽  
Author(s):  
Dennis Chambers ◽  
Ross Jennings ◽  
Robert B. Thompson
Keyword(s):  
Research And Development ◽  
Financial Reporting ◽  
Managerial Discretion ◽  
The Other ◽  
Financial Statement ◽  
Share Prices ◽  
Development Costs ◽  
The Impact ◽  
Book Values

This study investigates the extent to which potential financial reporting benefits from capitalizing and amortizing R&D costs depend on increasing the level of discretion permitted to financial statement preparers. To provide evidence on this issue, we examine the impact of alternative accounting schemes for R&D costs on the extent to which earnings and book values jointly explain the observed distribution of share prices. One alternative requires firms to capitalize and amortize R&D outlays, but provides them with no more discretion than that permitted under current rules. The other alternatives reflect increasing discretion over which R&D costs are recognized as assets and the periods over which these assets are amortized. We find that ability to explain the distribution of share prices increases with discretion, and conclude that substantial managerial discretion is likely to be a necessary (though not sufficient) ingredient of any alternative R&D accounting scheme that is capable of producing economically significant financial reporting benefits.

Advancing dairy farming profitability through research

2001 ◽  
pp. 17-22
Author(s):  
J.R. Caradus ◽  
D.A. Clark
Keyword(s):  
Research And Development ◽  
Dairy Cow ◽  
Low Cost ◽  
Pasture Management ◽  
Nitrogen Fertiliser ◽  
Grass Endophyte ◽  
Forage Species ◽  
Development Outcomes ◽  
Dairy Cow Nutrition ◽  
The Impact

The New Zealand dairy industry recognises that to remain competitive it must continue to invest in research and development. Outcomes from research have ensured year-round provision of low-cost feed from pasture while improving productivity. Some of these advances, discussed in this paper, include the use of white clover in pasture, understanding the impacts of grass endophyte, improved dairy cow nutrition, the use of alternative forage species and nitrogen fertiliser to improve productivity, demonstration of the impact of days-in-milk on profitability, and the use of feed budgeting and appropriate pasture management. Keywords: dairy, profitability, research and development

Report of the Ad Hoc Subgroup on the Impact of Competition in Contracting on Research and Development

1988 ◽  
Author(s):  
Laurence Storch ◽  
Donald Fraser ◽  
Robert Lunn ◽  
Barbara Glacel ◽  
Naomi J. McAfee
Keyword(s):  
Research And Development ◽  
Ad Hoc ◽  
The Impact
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