The Materiality of Research and Development Expenditures
Gespeichert in:
Veröffentlicht in: | Journal of accounting research 1972-10, Vol.10 (2), p.417-420 |
---|---|
Hauptverfasser: | , , |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 420 |
---|---|
container_issue | 2 |
container_start_page | 417 |
container_title | Journal of accounting research |
container_volume | 10 |
creator | Madden, Donald L. McCullers, Levis D. van Daniker, Relmond P. |
description | |
doi_str_mv | 10.2307/2490021 |
format | Article |
fullrecord | <record><control><sourceid>jstor_proqu</sourceid><recordid>TN_cdi_proquest_journals_1420659653</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>2490021</jstor_id><sourcerecordid>2490021</sourcerecordid><originalsourceid>FETCH-LOGICAL-c1583-73ec8fbbf2a9bcda535ab57f45222ce485be9959ab9f129e127834082ba4a2d13</originalsourceid><addsrcrecordid>eNp10F1LwzAUBuAgCtYp_oWCglfVfLbJpcz5ARNBJnhXkvSEtXRNTTrZ_r0d3a1XL7w8nAMvQtcE31OGiwfKFcaUnKCE8EJkeaG-T1FyqDLJRX6OLmJsMMZKMJIguVpD-q4HCLVu62Gfepd-QgQd7DrVXZU-wS-0vt9AN6SLXQ9dVQ_bAPESnTndRrg65gx9PS9W89ds-fHyNn9cZpYIybKCgZXOGEe1MrbSggltROG4oJRa4FIYUEoobZQjVAGhhWQcS2o017QibIZuprt98D9biEPZ-G3oxpcl4RTnQuWCjepuUjb4GAO4sg_1Rod9SXB5mKU8zjLK20k2cfDhX_YHlVpeKA</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1420659653</pqid></control><display><type>article</type><title>The Materiality of Research and Development Expenditures</title><source>Jstor Complete Legacy</source><source>Periodicals Index Online</source><creator>Madden, Donald L. ; McCullers, Levis D. ; van Daniker, Relmond P.</creator><creatorcontrib>Madden, Donald L. ; McCullers, Levis D. ; van Daniker, Relmond P.</creatorcontrib><identifier>ISSN: 0021-8456</identifier><identifier>EISSN: 1475-679X</identifier><identifier>DOI: 10.2307/2490021</identifier><language>eng</language><publisher>Chicago, Ill: The Institute of Professional Accounting, Graduate School of Business, University of Chicago and London School of Economics and Political Science, University of London</publisher><subject>Accounting principles ; Budget allocation ; Business expenditures ; Capitalization ; Capsules and Comments ; Net income ; Research and development ; Research studies</subject><ispartof>Journal of accounting research, 1972-10, Vol.10 (2), p.417-420</ispartof><rights>Copyright 1973 Institute of Professional Accounting</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c1583-73ec8fbbf2a9bcda535ab57f45222ce485be9959ab9f129e127834082ba4a2d13</citedby></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/2490021$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/2490021$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,799,27846,27901,27902,57992,58225</link.rule.ids></links><search><creatorcontrib>Madden, Donald L.</creatorcontrib><creatorcontrib>McCullers, Levis D.</creatorcontrib><creatorcontrib>van Daniker, Relmond P.</creatorcontrib><title>The Materiality of Research and Development Expenditures</title><title>Journal of accounting research</title><subject>Accounting principles</subject><subject>Budget allocation</subject><subject>Business expenditures</subject><subject>Capitalization</subject><subject>Capsules and Comments</subject><subject>Net income</subject><subject>Research and development</subject><subject>Research studies</subject><issn>0021-8456</issn><issn>1475-679X</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1972</creationdate><recordtype>article</recordtype><sourceid>K30</sourceid><recordid>eNp10F1LwzAUBuAgCtYp_oWCglfVfLbJpcz5ARNBJnhXkvSEtXRNTTrZ_r0d3a1XL7w8nAMvQtcE31OGiwfKFcaUnKCE8EJkeaG-T1FyqDLJRX6OLmJsMMZKMJIguVpD-q4HCLVu62Gfepd-QgQd7DrVXZU-wS-0vt9AN6SLXQ9dVQ_bAPESnTndRrg65gx9PS9W89ds-fHyNn9cZpYIybKCgZXOGEe1MrbSggltROG4oJRa4FIYUEoobZQjVAGhhWQcS2o017QibIZuprt98D9biEPZ-G3oxpcl4RTnQuWCjepuUjb4GAO4sg_1Rod9SXB5mKU8zjLK20k2cfDhX_YHlVpeKA</recordid><startdate>19721001</startdate><enddate>19721001</enddate><creator>Madden, Donald L.</creator><creator>McCullers, Levis D.</creator><creator>van Daniker, Relmond P.</creator><general>The Institute of Professional Accounting, Graduate School of Business, University of Chicago and London School of Economics and Political Science, University of London</general><general>Institute of Professional Accounting, Graduate School of Business, University of Chicago</general><scope>AAYXX</scope><scope>CITATION</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMHAD</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVMQY</scope><scope>PZGFC</scope><scope>SFNNT</scope></search><sort><creationdate>19721001</creationdate><title>The Materiality of Research and Development Expenditures</title><author>Madden, Donald L. ; McCullers, Levis D. ; van Daniker, Relmond P.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c1583-73ec8fbbf2a9bcda535ab57f45222ce485be9959ab9f129e127834082ba4a2d13</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1972</creationdate><topic>Accounting principles</topic><topic>Budget allocation</topic><topic>Business expenditures</topic><topic>Capitalization</topic><topic>Capsules and Comments</topic><topic>Net income</topic><topic>Research and development</topic><topic>Research studies</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Madden, Donald L.</creatorcontrib><creatorcontrib>McCullers, Levis D.</creatorcontrib><creatorcontrib>van Daniker, Relmond P.</creatorcontrib><collection>CrossRef</collection><collection>Periodicals Index Online</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - West</collection><collection>Primary Sources Access (Plan D) - International</collection><collection>Primary Sources Access & Build (Plan A) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Midwest</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Northeast</collection><collection>Primary Sources Access (Plan D) - Southeast</collection><collection>Primary Sources Access (Plan D) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Southeast</collection><collection>Primary Sources Access (Plan D) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - UK / I</collection><collection>Primary Sources Access (Plan D) - Canada</collection><collection>Primary Sources Access (Plan D) - EMEALA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - International</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - International</collection><collection>Primary Sources Access (Plan D) - West</collection><collection>Periodicals Index Online Segments 1-50</collection><collection>Primary Sources Access (Plan D) - APAC</collection><collection>Primary Sources Access (Plan D) - Midwest</collection><collection>Primary Sources Access (Plan D) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Canada</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - EMEALA</collection><collection>Primary Sources Access & Build (Plan A) - APAC</collection><collection>Primary Sources Access & Build (Plan A) - Canada</collection><collection>Primary Sources Access & Build (Plan A) - West</collection><collection>Primary Sources Access & Build (Plan A) - EMEALA</collection><collection>Primary Sources Access (Plan D) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - Midwest</collection><collection>Primary Sources Access & Build (Plan A) - North Central</collection><collection>Primary Sources Access & Build (Plan A) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - Southeast</collection><collection>Primary Sources Access (Plan D) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - APAC</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - MEA</collection><collection>Periodicals Index Online Segment 44</collection><jtitle>Journal of accounting research</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Madden, Donald L.</au><au>McCullers, Levis D.</au><au>van Daniker, Relmond P.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The Materiality of Research and Development Expenditures</atitle><jtitle>Journal of accounting research</jtitle><date>1972-10-01</date><risdate>1972</risdate><volume>10</volume><issue>2</issue><spage>417</spage><epage>420</epage><pages>417-420</pages><issn>0021-8456</issn><eissn>1475-679X</eissn><cop>Chicago, Ill</cop><pub>The Institute of Professional Accounting, Graduate School of Business, University of Chicago and London School of Economics and Political Science, University of London</pub><doi>10.2307/2490021</doi><tpages>4</tpages></addata></record> |
fulltext | fulltext |
identifier | ISSN: 0021-8456 |
ispartof | Journal of accounting research, 1972-10, Vol.10 (2), p.417-420 |
issn | 0021-8456 1475-679X |
language | eng |
recordid | cdi_proquest_journals_1420659653 |
source | Jstor Complete Legacy; Periodicals Index Online |
subjects | Accounting principles Budget allocation Business expenditures Capitalization Capsules and Comments Net income Research and development Research studies |
title | The Materiality of Research and Development Expenditures |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-08T15%3A19%3A21IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=The%20Materiality%20of%20Research%20and%20Development%20Expenditures&rft.jtitle=Journal%20of%20accounting%20research&rft.au=Madden,%20Donald%20L.&rft.date=1972-10-01&rft.volume=10&rft.issue=2&rft.spage=417&rft.epage=420&rft.pages=417-420&rft.issn=0021-8456&rft.eissn=1475-679X&rft_id=info:doi/10.2307/2490021&rft_dat=%3Cjstor_proqu%3E2490021%3C/jstor_proqu%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=1420659653&rft_id=info:pmid/&rft_jstor_id=2490021&rfr_iscdi=true |