In this paper, we show that the effect of R&D on the value of financially constrained firms with
dividend payout policy is much stronger than that on the value of firms without dividend …

We address how value relevance of accounting information evolved as the new economy
developed. Prior research concludes that accounting information—primarily earnings—has …

Current accounting practice expenses many investments in intangible assets to the income
statement, confusing earnings from current revenues with investments to gain future …

Internally developed intangibles are not included in reported assets under US generally
accepted accounting principles. The omission of this increasingly important class of assets …

Purpose Given the importance of both research and development (R&D) investments and
dividend policy in the growth of firms, this paper examines the moderating effects of investor …

Internally developed intangibles are not included in reported assets under US Generally
Accepted Accounting Principles. The omission of this increasingly important class of assets …

Purpose Intellectual capital (IC) has been recognized in improving the efficiency of
businesses and gaining competitive edge in the developed world. The present study offers …

With the modern corporation investing more in intangible assets, the issue of appropriate
accounting for these assets is very much at the fore and formally on the agendas of …

This study investigates the association between financial constraints and cost asymmetry.
Using a large US sample of firms from 1976 to 2016, we find that financially constrained …

Purpose This study aims to determine the contributing factors to technical knowledge
valuation at the related quadruple levels of commercialisation, including the idea, benchtop …