Dennis R. Oswald

University of Michigan - Ross School of Business

Visiting Assistant Professor of Accounting

701 Tappan Street

Ann Arbor, MI 48109-1234

United States

SCHOLARLY PAPERS

9

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2,735

SSRN CITATIONS
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Top 7,350

in Total Papers Citations

30

CROSSREF CITATIONS

113

Scholarly Papers (9)

Capitalization of R&D and the Informativeness of Stock Prices

European Accounting Review, Forthcoming
Number of pages: 39 Posted: 01 Sep 2007
Dennis R. Oswald and Paul Zarowin
University of Michigan - Ross School of Business and New York University (NYU) - Department of Accounting
Downloads 645 (40,922)
Citation 1

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research & development, informativeness, capitalization

Capitalization of R&D and the Informativeness of Stock Prices

NYU Working Paper No. 2451/27597
Number of pages: 39 Posted: 09 Oct 2008
Dennis R. Oswald and Paul Zarowin
University of Michigan - Ross School of Business and New York University (NYU) - Department of Accounting
Downloads 277 (113,520)
Citation 5

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Research & Development, Informativeness, Capitalization

2.

What Role Taxes and Regulation? A Second Look at Open Market Share Repurchase Activity in the United Kingdom

LBS Accounting Subject Area Working Paper No. ACCT039
Number of pages: 42 Posted: 23 Nov 2002
Dennis R. Oswald and Steven Young
University of Michigan - Ross School of Business and Lancaster University - Department of Accounting and Finance
Downloads 592 (46,578)
Citation 2

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3.

Open Market Share Reacquisitions, Surplus Cash, and Agency Problems

AFA 2005 Philadelphia Meetings
Number of pages: 46 Posted: 20 Feb 2004
Dennis R. Oswald and Steven Young
University of Michigan - Ross School of Business and Lancaster University - Department of Accounting and Finance
Downloads 486 (59,796)
Citation 18

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Share reacquisitions, operating cash flow, managerial entrechment

Capitalization vs Expensing and the Behavior of R&D Expenditures

Number of pages: 59 Posted: 19 Feb 2016 Last Revised: 17 Feb 2019
Dennis R. Oswald, Ana Vidolovska Simpson and Paul Zarowin
University of Michigan - Ross School of Business, London School of Economics & Political Science - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 427 (69,343)
Citation 1

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capitalization, expensing, R&D

Capitalization vs Expensing and the Behavior of R&D Expenditures

Posted: 19 Feb 2016
Dennis R. Oswald, Ana Vidolovska Simpson and Paul Zarowin
University of Michigan - Ross School of Business, London School of Economics & Political Science - Department of Accounting and New York University (NYU) - Department of Accounting

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capitalization, expensing, R&D

5.

The Information Benefits of R&D Capitalization

Number of pages: 42 Posted: 14 Apr 2017 Last Revised: 01 May 2017
Dennis R. Oswald, Ana Vidolovska Simpson and Paul Zarowin
University of Michigan - Ross School of Business, London School of Economics & Political Science - Department of Accounting and New York University (NYU) - Department of Accounting
Downloads 268 (118,122)
Citation 3

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resaearch and development, capitalization, relevance, reliability

6.

What Role Taxes and Regulation? A Second Look at Open Market Share Buyback Activity in the UK

Journal of Business Finance & Accounting, Vol. 31, No. 1-2, pp. 257-292, January 2004
Number of pages: 36 Posted: 23 Mar 2004
Dennis R. Oswald and Steven Young
University of Michigan - Ross School of Business and Lancaster University - Department of Accounting and Finance
Downloads 22 (528,602)
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7.

The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom

Journal of Business Finance & Accounting, Vol. 35, Issue 1-2, pp. 1-24, January-March 2008
Number of pages: 24 Posted: 15 Feb 2008
Dennis R. Oswald
University of Michigan - Ross School of Business
Downloads 12 (590,804)
Citation 4
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8.

Novo Nordisk A/S: Integrating Sustainability into Business Practice

Corporate Social Responsibility pp 183-216 (2006); ISBN 978-1-349-52066-4
Number of pages: 58 Posted: 21 Dec 2017
Mette Morsing and Dennis R. Oswald
Misum and University of Michigan - Ross School of Business
Downloads 6 (630,718)

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9.

Capitalization vs Expensing of R&D and Earnings Management

Posted: 08 Jun 2005
Paul Zarowin and Dennis R. Oswald
New York University (NYU) - Department of Accounting and University of Michigan - Ross School of Business

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R&D, earnings management, capitalization, expensing