R&D Reporting Biases and Their Consequences


Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays

Towards a financial reporting framework for intangibles: Insights from the Australian experience

Accounting for Intangibles-A Critical Review of Policy Recommendations

The Association of R&D and Capital Expenditures with Subsequent Earnings Variability