On R&D Capitalization and Value Relevance

Posted: 26 Jul 2014

See all articles by Jeff P. Boone

Jeff P. Boone

University of Texas at San Antonio - Department of Accounting

K. K. Raman

The University of Texas at San Antonio

Date Written: Fall 2001

Abstract

In this paper, we respond to the critique of our article (Boone and Raman, 2001) by Ronen (2001). Our position is that Ronen s (2001) criticisms are not well-founded and that our study extends prior research by providing additional evidence about the ex post effects of Statement of Financial Accounting Standards (SFAS) No. 2 (Financial Accounting Standards Board (FASB), 1974, para. 12). Specifically, our study provides evidence consistent with the notion that the extant accounting and reporting for research and development (R&D) spending exacerbates information asymmetry.

Keywords: R&D accounting, information asymmetry, ex post effects of accounting standards

JEL Classification: M41, M42, M48

Suggested Citation

Boone, Jeff P. and Raman, K. K., On R&D Capitalization and Value Relevance (Fall 2001). Journal of Accounting and Public Policy, Vol. 20, No. 3, 2001. Available at SSRN: https://ssrn.com/abstract=2471115

Jeff P. Boone

University of Texas at San Antonio - Department of Accounting ( email )

One UTSA Circle
San Antonio, TX 78249
United States

K. K. Raman (Contact Author)

The University of Texas at San Antonio ( email )

One UTSA Circle
San Antonio, TX 78249
United States
210-458-8749 (Phone)

Register to save articles to
your library

Register

Paper statistics

Abstract Views
258
PlumX Metrics