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- W1971724639 abstract "Studies that explore the empirical association between accounting numbers and price-based measures cannot, by themselves, lead to inferences regarding the usefulness of alternative accounting policies. The Boone and Raman (2001) paper is one among many studies that employ a “value-relevance” methodology (finding associations between prices or measures derived wherefrom and accounting numbers based on alternative treatments) in an attempt to derive implications for accounting policy formulation. This paper dwells on the reasons why no such implications can be drawn from association studies, and why, under the best of circumstances, such studies can illuminate only one corner of the black box: does the market behave as if it both (1) believes and (2) attaches some weight to information provided to it?" @default.
- W1971724639 created "2016-06-24" @default.
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- W1971724639 date "2001-09-01" @default.
- W1971724639 modified "2023-10-16" @default.
- W1971724639 title "On R&D capitalization and value relevance: a commentary" @default.
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- W1971724639 doi "https://doi.org/10.1016/s0278-4254(01)00029-1" @default.
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