کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1005261 | 1481947 | 2010 | 24 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Accounting for investments and the relevance of losses to firm value
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Recent research has documented investment in research and development as a key driver of the market value of currently unprofitable firms (hereafter loss firms) in a knowledge-based economy. We broaden this argument to consider the influence of accounting for investments in general on the relation between current profitability and firm value for loss firms. Specifically, in the context of a resource-based economy, we find that exploration costs, cash flow measures of investment, and research and development costs help to explain the value of loss firms and reduce the negative relation between current profitability and firm value.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The International Journal of Accounting - Volume 45, Issue 1, March 2010, Pages 104–127
Journal: The International Journal of Accounting - Volume 45, Issue 1, March 2010, Pages 104–127
نویسندگان
Hai Wu, Neil Fargher, Sue Wright,