Accounting for intangible assets – insights from meta-analysis of R&D research

Jeny, Anne; Moldovan, Rucsandra

Type de document :

Compte-rendu et recension critique d'ouvrage

DOI :

10.1108/JAL-11-2021-0004

Titre :

Accounting for intangible assets – insights from meta-analysis of R&D research

Auteur(s) :

Jeny, Anne [Auteur]
Lille économie management - UMR 9221 [LEM]
Moldovan, Rucsandra [Auteur]

Titre de la revue :

Journal of Accounting Literature

Date de publication :

2021-12-08

ISSN :

0737-4607

Mot(s)-clé(s) en anglais :

Research and development
Intangible asset
Capitalization
Meta-analysis

Discipline(s) HAL :

Sciences de l'Homme et Société/Economies et finances

Résumé en anglais : [en]

Purpose The knowledge- and Internet-based economy demands a reexamination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic. Design/methodology/approach The ...
Lire la suite >Purpose The knowledge- and Internet-based economy demands a reexamination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic. Design/methodology/approach The study reviews the literature on research and development (R&D), a specific internally developed intangible asset, using meta-analysis techniques that allow to highlight the areas of consensus and disagreement in quantitative empirical results. The literature the authors review addresses four main research questions on (1) the determinants of the decision to capitalize R&D, (2) stock market-based outcomes of capitalizing R&D, (3) firm-based outcomes related to expensing R&D and (4) stock market-based outcomes of expensing R&D. Findings The authors find higher value relevance of capitalized compared with expensed R&D. There is, however, little robust evidence on the determinants of the capitalization decision and the characteristics of capitalizers. Originality/value The authors conclude by highlighting future research that can allow accounting academics to contribute to standard setting.Lire moins >

Langue :

Anglais

Vulgarisation :

Non

Collections :

Lille Économie Management (LEM) - UMR 9221

Source :

Harvested from HAL

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