Accounting for expenditure on software development for internal use
Author
Suggested Citation
DOI: 10.1111/j.1467-6281.2005.00170.x
Download full text from publisher
References listed on IDEAS
- R. G. Walker & Stewart Jones, 2003. "Measurement: A Way Forward," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 356-374, October.
- Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- R. G. Walker, 2009. "Discussion of Lev, Radhakrishnan and Zhang," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 299-311, September.
- Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Sang Cheol Lee & Mooweon Rhee & Jongchul Yoon, 2018. "Foreign Monitoring and Audit Quality: Evidence from Korea," Sustainability, MDPI, vol. 10(9), pages 1-22, September.
- DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
- Butler, Marty & Leone, Andrew J. & Willenborg, Michael, 2004. "An empirical analysis of auditor reporting and its association with abnormal accruals," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 139-165, June.
- Kuang, Yu Flora & Qin, Bo, 2009. "Performance-vested stock options and interest alignment," The British Accounting Review, Elsevier, vol. 41(1), pages 46-61.
- Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2015. "The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia," Economic Modelling, Elsevier, vol. 44(C), pages 44-53.
- Xin Qu & Majella Percy & Fang Hu & Jenny Stewart, 2022. "Can CEO equity‐based compensation limit investment‐related agency problems?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2579-2614, June.
- Ronelle Burger & Canh Thien Dang & Trudy Owens, 2017. "Better performing NGOs do report more accurately: Evidence from investigating Ugandan NGO financial accounts," Discussion Papers 2017-10, University of Nottingham, CREDIT.
- Craig J. Chapman & Thomas J. Steenburgh, 2011.
"An Investigation of Earnings Management Through Marketing Actions,"
Management Science, INFORMS, vol. 57(1), pages 72-92, January.
- Craig J. Chapman & Thomas J. Steenburgh, 2008. "An Investigation of Earnings Management Through Marketing Actions," Harvard Business School Working Papers 08-073, Harvard Business School, revised Feb 2009.
- Hu, Juncheng, 2021. "Do facilitation payments affect earnings management? Evidence from China," Journal of Corporate Finance, Elsevier, vol. 68(C).
- Li, Shaomin & Selover, David D. & Stein, Michael, 2011. ""Keep silent and make money": Institutional patterns of earnings management in China," Journal of Asian Economics, Elsevier, vol. 22(5), pages 369-382, October.
- Lauren Cohen & Andrea Frazzini & Christopher J. Malloy, 2012.
"Hiring Cheerleaders: Board Appointments of "Independent" Directors,"
Management Science, INFORMS, vol. 58(6), pages 1039-1058, June.
- Lauren Cohen & Andrea Frazzini & Christopher Malloy, 2008. "Hiring Cheerleaders: Board Appointments of "Independent" Directors," NBER Working Papers 14232, National Bureau of Economic Research, Inc.
- repec:dau:papers:123456789/3278 is not listed on IDEAS
- Thomas W. Scott, 1991. "Pension disclosures under SFAS No. 87: Theory and evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 62-81, September.
- Hand, John R. M. & Skantz, Terrance R., 1997. "The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 175-203, December.
- Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 29-74, February.
- Nicholas Pawsey & Lin Crase, 2013. "The Mystique of Water Pricing and Accounting," Economic Papers, The Economic Society of Australia, vol. 32(3), pages 328-339, September.
- Rajashri Chatterjee & Debdas Rakshit, 2023. "Association Between Earnings Management and Corporate Governance Mechanisms: A Study Based on Select Firms in India," Global Business Review, International Management Institute, vol. 24(1), pages 152-170, February.
- Edward P. Lazear, 1995.
"Personnel Economics,"
MIT Press Books,
The MIT Press,
edition 1, volume 1, number 0262121883, April.
- Edward P. Lazear & Paul Oyer, 2007. "Personnel Economics," NBER Working Papers 13480, National Bureau of Economic Research, Inc.
- N. Eriotis & T. Kounadeas & K. Liapis & E. Poutos, 2019. "The Impact of IFRS Adoption by Greek Listed Companies on the Earnings Quality: An Empirical Investigation," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 9(3-4), pages 90-100.
- Alain Gilles FOKA TAGNE & Prince Dubois KENFACK HIKOUATCHA & Joséphine Florentine MBADUET & Joseph NDASSI YEPGNOU, 2018. "Qualité d’audit, concentration de l’actionnariat et reporting financier," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 9(1), pages 27-54, June.
- Gropp, Reint E. & Köhler, Matthias, 2010. "Bank owners or bank managers: who is keen on risk? Evidence from the financial crisis," ZEW Discussion Papers 10-013, ZEW - Leibniz Centre for European Economic Research.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:41:y:2005:i:1:p:66-91. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.