Comparing the value revelance of R&D reporting in Germany : standard and selection effects /

Comparing the value revelance of R&D reporting in Germany : standard and selection effects /

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US_GAAP and IAS. The results, obteined while dynamical...

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Bibliographic Details
Main Author: Ramb, Fred
Other Authors: Reitzig, Markus
Format: Book
Language:English
Published: Frankfurt am Main : Deutsche Bundesbank, 2005
Series:Discussion paper (Deutsche Bundesbank) Series 1: Economic studies no. 36/2005
Subjects:
NORMAS CONTABLES
ACTIVO INTANGIBLE
ALEMANIA
COMUNICACION EN CONTABILIDAD
Online Access:http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2005/2005_09_27_dkp_36.pdf?__blob=publicationFile

MARC

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