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| Tekijä: | Wasley, C. E. Linsmeier, T. J. |
| Otsikko: | A further examination of the economic consequences of SFAS No.2 |
| Lehti: | Journal of Accounting Research
1992 : SPRING, VOL. 30, p. 156-164 |
| Asiasana: | ACCOUNTING FINANCIAL ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | The objective of this research was to use security price evidence to reexamine the economic effects of SFAS 2. The authors used an event study to determine if investors perceived that the future cash flows of firms affected by SFAS 2 would be altered by the change in R&D accounting. Second, they investigated whether changes in R&D documented in prior research could be attributed to SFAS 2. Their results provide limited evidence of a security price reaction to SFAS 2. |
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