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- W3123451854 abstract "Accounting procedures have been suggested as a factor affecting the usefulness of reported earnings for the users of financial statements. However little evidence exists to confirm the ways in which mandatory changes in income determination rules influence the way the market responds to accounting information. This study expands the existing literature by testing the notion that accounting method choice can affect earnings usefulness for firms engaged in research and development (R&) activities. We test hypotheses concerning: (1) changes in earnings usefulness for firms that switched their RD and (2) differences in earnings usefulness between similar firms using different R&D accounting methods prior to the rule change. We find that for our sample of R&D firms there is a statistically significant decline in earnings usefulness for firms forced to switch from capitalizing to expensing R&D outlays and that the decline appears to persist over time. In addition the comparison of earnings usefulness between firms using different R&D accounting methods before SFAS No. 2 indicates that capitalizing firms had significantly higher earnings usefulness than expensing firms." @default.
- W3123451854 created "2021-02-01" @default.
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- W3123451854 date "1998-02-24" @default.
- W3123451854 modified "2023-09-26" @default.
- W3123451854 title "Alternative Income Determination Rules and Earnings Usefulness: The Case of R&D Costs" @default.
- W3123451854 hasPublicationYear "1998" @default.
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