{"id":"https://openalex.org/W4226314847","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100446","title":"Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany","display_name":"Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany","publication_year":2022,"publication_date":"2022-02-11","ids":{"openalex":"https://openalex.org/W4226314847","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100446"},"language":"en","primary_location":{"id":"doi:10.1016/j.intaccaudtax.2022.100446","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100446","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2022.100446","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1061951822000015/pdf","source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.sciencedirect.com/science/article/pii/S1061951822000015/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068009208","display_name":"Tami Dinh","orcid":"https://orcid.org/0000-0003-4416-9943","observed_orcids":["https://orcid.org/0000-0003-4416-9943"]},"institutions":[{"id":"https://openalex.org/I202963720","display_name":"University of St.Gallen","ror":"https://ror.org/0561a3s31","country_code":"CH","type":"education","lineage":["https://openalex.org/I202963720"]}],"countries":["CH"],"is_corresponding":true,"raw_author_name":"Tami Dinh","raw_affiliation_strings":["University of St.Gallen, Institute of Accounting, Control and Auditing, Tigerbergstr. 9, 9000 St. Gallen, Switzerland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of St.Gallen, Institute of Accounting, Control and Auditing, Tigerbergstr. 9, 9000 St. Gallen, Switzerland","institution_ids":["https://openalex.org/I202963720"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5059308490","display_name":"Wolfgang Schultze","orcid":"https://orcid.org/0000-0001-6216-6514","observed_orcids":["https://orcid.org/0000-0001-6216-6514"]},"institutions":[{"id":"https://openalex.org/I179225836","display_name":"University of Augsburg","ror":"https://ror.org/03p14d497","country_code":"DE","type":"education","lineage":["https://openalex.org/I179225836"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Wolfgang Schultze","raw_affiliation_strings":["University of Augsburg, Department of Accounting and Control, Universitaetsstr. 16, 86159 Augsburg, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Augsburg, Department of Accounting and Control, Universitaetsstr. 16, 86159 Augsburg, Germany","institution_ids":["https://openalex.org/I179225836"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5068009208"],"corresponding_institution_ids":["https://openalex.org/I202963720"],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":{"value":3010,"currency":"USD","value_usd":3010},"fwci":4.9181,"has_fulltext":true,"cited_by_count":24,"citation_normalized_percentile":{"value":0.95182557,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"46","issue":null,"first_page":"100446","last_page":"100446"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8637999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8637999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.12189999967813492,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.007300000172108412,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/r-d-capitalization","display_name":"R&D capitalization","score":0.9670000076293945},{"id":"https://openalex.org/keywords/ias-38","display_name":"IAS 38","score":0.9729999899864197},{"id":"https://openalex.org/keywords/r-d-expensing","display_name":"R&D expensing","score":0.6269999742507935},{"id":"https://openalex.org/keywords/income-statement","display_name":"income statement","score":0.3869999945163727},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8029999732971191},{"id":"https://openalex.org/keywords/forecast-error","display_name":"forecast error","score":0.824999988079071},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.6399999856948853},{"id":"https://openalex.org/keywords/development-costs","display_name":"development costs","score":0.6230000257492065},{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.5690000057220459},{"id":"https://openalex.org/keywords/german-companies","display_name":"German companies","score":0.3529999852180481}],"concepts":[{"id":"https://openalex.org/C2779137862","wikidata":"https://www.wikidata.org/wiki/Q425951","display_name":"Capitalization","level":2,"score":0.9057536721229553},{"id":"https://openalex.org/C193445137","wikidata":"https://www.wikidata.org/wiki/Q471719","display_name":"Market capitalization","level":4,"score":0.7145424485206604},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5622175931930542},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5319483876228333},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.46813711524009705},{"id":"https://openalex.org/C2780154230","wikidata":"https://www.wikidata.org/wiki/Q513420","display_name":"Undo","level":2,"score":0.4661470949649811},{"id":"https://openalex.org/C2780015409","wikidata":"https://www.wikidata.org/wiki/Q243460","display_name":"Income statement","level":3,"score":0.45914149284362793},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4435945451259613},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4356389045715332},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3766419291496277},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.33138740062713623},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32305070757865906},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.24244797229766846},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.18103742599487305},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10641387104988098},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09820324182510376},{"id":"https://openalex.org/C2780299701","wikidata":"https://www.wikidata.org/wiki/Q475000","display_name":"Stock market","level":3,"score":0.07196733355522156},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.07039645314216614},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.06967014074325562},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.1016/j.intaccaudtax.2022.100446","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100446","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2022.100446","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1061951822000015/pdf","source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3798624","doi":"https://doi.org/10.2139/ssrn.3798624","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3798624","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951822000015","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1061951822000015","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:alexandria.unisg.ch:20.500.14171/109239","doi":null,"is_oa":false,"landing_page_url":"https://www.alexandria.unisg.ch/handle/20.500.14171/109239","pdf_url":null,"source":{"id":"https://openalex.org/S4306400650","display_name":"Alexandria (UniSG) (University of St.Gallen)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210158813","host_organization_name":"St.Gallen University of Teacher Education","host_organization_lineage":["https://openalex.org/I4210158813"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:uni-augsburg.opus-bayern.de:93702","doi":null,"is_oa":true,"landing_page_url":"https://opus.bibliothek.uni-augsburg.de/opus4/frontdoor/index/index/docId/93702","pdf_url":null,"source":{"id":"https://openalex.org/S4306400930","display_name":"OPUS (Augsburg University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I119916105","host_organization_name":"Augsburg University","host_organization_lineage":["https://openalex.org/I119916105"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:www.alexandria.unisg.ch:269613","doi":null,"is_oa":false,"landing_page_url":"http://www.alexandria.unisg.ch/269613/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400650","display_name":"Alexandria (UniSG) (University of St.Gallen)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210158813","host_organization_name":"St.Gallen University of Teacher Education","host_organization_lineage":["https://openalex.org/I4210158813"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal paper"}],"best_oa_location":{"id":"doi:10.1016/j.intaccaudtax.2022.100446","doi":"https://doi.org/10.1016/j.intaccaudtax.2022.100446","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2022.100446","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1061951822000015/pdf","source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320310174","display_name":"University of Pittsburgh","ror":"https://ror.org/01an3r305"},{"id":"https://openalex.org/F4320320965","display_name":"University of New South Wales","ror":"https://ror.org/03r8z3t63"},{"id":"https://openalex.org/F4320320967","display_name":"University of Technology Sydney","ror":"https://ror.org/03f0f6041"},{"id":"https://openalex.org/F4320322676","display_name":"University of Waterloo","ror":"https://ror.org/01aff2v68"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4226314847.pdf","grobid_xml":"https://content.openalex.org/works/W4226314847.grobid-xml"},"referenced_works_count":71,"referenced_works":["https://openalex.org/W11897853","https://openalex.org/W1525808694","https://openalex.org/W1547506455","https://openalex.org/W1584274912","https://openalex.org/W1607640805","https://openalex.org/W1807446396","https://openalex.org/W1989347411","https://openalex.org/W1989684668","https://openalex.org/W1995073595","https://openalex.org/W1998197502","https://openalex.org/W2010743243","https://openalex.org/W2013521018","https://openalex.org/W2026988187","https://openalex.org/W2031448837","https://openalex.org/W2034348145","https://openalex.org/W2034565081","https://openalex.org/W2054410450","https://openalex.org/W2057632722","https://openalex.org/W2076590581","https://openalex.org/W2084956342","https://openalex.org/W2090758019","https://openalex.org/W2101911498","https://openalex.org/W2105662497","https://openalex.org/W2111444588","https://openalex.org/W2113797283","https://openalex.org/W2118600904","https://openalex.org/W2119362097","https://openalex.org/W2124388030","https://openalex.org/W2135812034","https://openalex.org/W2139122730","https://openalex.org/W2149692358","https://openalex.org/W2152518848","https://openalex.org/W2156576580","https://openalex.org/W2161930640","https://openalex.org/W2165144879","https://openalex.org/W2165888390","https://openalex.org/W2170694901","https://openalex.org/W2333023961","https://openalex.org/W2411879995","https://openalex.org/W2582477941","https://openalex.org/W2623487798","https://openalex.org/W2743418382","https://openalex.org/W2805139665","https://openalex.org/W2895794209","https://openalex.org/W2909606187","https://openalex.org/W2998919727","https://openalex.org/W3028649748","https://openalex.org/W3083761547","https://openalex.org/W3121245872","https://openalex.org/W3121252578","https://openalex.org/W3121531922","https://openalex.org/W3121807809","https://openalex.org/W3122531453","https://openalex.org/W3122547505","https://openalex.org/W3122634524","https://openalex.org/W3122770637","https://openalex.org/W3123223099","https://openalex.org/W3123704752","https://openalex.org/W3124549029","https://openalex.org/W3124911715","https://openalex.org/W3125039634","https://openalex.org/W3125386706","https://openalex.org/W3125638770","https://openalex.org/W3125688476","https://openalex.org/W3125720327","https://openalex.org/W3125944709","https://openalex.org/W3195706790","https://openalex.org/W4236566551","https://openalex.org/W4241450575","https://openalex.org/W4252643402","https://openalex.org/W6631413693"],"related_works":["https://openalex.org/W2998919727","https://openalex.org/W3125386706","https://openalex.org/W2013521018","https://openalex.org/W3135199957","https://openalex.org/W2612445166","https://openalex.org/W6981169672","https://openalex.org/W3121162564","https://openalex.org/W7112761862","https://openalex.org/W1568436261","https://openalex.org/W7126135077"],"abstract_inverted_index":{"This":[0],"paper":[1],"compares":[2],"the":[3,56,130,140,158,168,174,190,193,197],"informativeness":[4],"of":[5,28,109,150,167,192],"discretionary":[6],"research":[7,22],"and":[8,64,138,162],"development":[9,110],"(R&D)":[10],"capitalization":[11,36,108,137],"under":[12,112],"IAS":[13,113],"38":[14,114],"with":[15,78,85,94,102,129],"non-discretionary":[16],"\u201cas-if\u201d":[17,29,46,103],"R&D":[18,35,54,74,144,151],"capitalization.":[19],"While":[20,88],"prior":[21,31],"consistently":[23],"demonstrated":[24],"capital":[25],"market":[26,89,133],"benefits":[27],"capitalization,":[30,55],"evidence":[32],"for":[33],"reported":[34,72,95],"are":[37,48,59,91,99,127],"less":[38],"favorable":[39],"due":[40],"to":[41,145,157],"earnings":[42],"management":[43],"concerns.":[44],"Because":[45],"studies":[47],"based":[49],"on":[50,142,189],"adjusted":[51],"data":[52],"assuming":[53],"resulting":[57],"numbers":[58],"free":[60],"from":[61,173],"such":[62,179],"concerns":[63],"may":[65],"be":[66,183],"more":[67,186],"informative.":[68],"We":[69],"find":[70],"that":[71,132,165,171],"capitalized":[73,96,104],"is":[75,115],"not":[76,92],"associated":[77,84,93,101],"lower":[79],"information":[80,141,188],"asymmetry":[81],"but":[82],"positively":[83],"forecast":[86],"errors.":[87],"values":[90],"R&D,":[97,181],"they":[98],"strongly":[100],"R&D.":[105,124],"Also,":[106],"actual":[107,136],"expenditures":[111,178],"only":[116],"as":[117,120,180],"value":[118],"relevant":[119],"when":[121],"expensing":[122],"all":[123],"Our":[125,153],"results":[126],"consistent":[128],"notion":[131],"participants":[134],"undo":[135],"use":[139],"expensed":[143],"develop":[146],"their":[147],"own":[148],"estimates":[149],"value.":[152],"findings":[154],"lend":[155],"support":[156],"proposition":[159],"by":[160,185],"Barker":[161],"Penman":[163],"(2020)":[164],"deficiencies":[166],"balance":[169],"sheet":[170],"result":[172],"uncertainty":[175],"inherent":[176],"in":[177,196],"should":[182],"supplemented":[184],"detailed":[187],"nature":[191],"related":[194],"expenses":[195],"income":[198],"statement.":[199]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-05T00:00:00"}