Concepedia

Development Expense

Development Expense is an expense recognized in financial accounting that pertains to the costs incurred during the development phase of an internally generated intangible asset, distinguished from research expense by its direct association with the creation of a specific, identifiable asset intended for use or sale.

21

Publications

1K

Citations

41

Authors

23

Institutions

Publications per year

2017–2026

2

Parents

Publications

21

The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom

Dennis Oswald · Journal of Business Finance &amp Accounting · 2007 · 154 citations

, , +10

New Product Development Processes and New Product Profitability: Exploring the Mediating Role of Speed to Market and Product Quality

Regina C. McNally, M. Billur Akdeniz, Roger J. Calantone · Journal of Product Innovation Management · 2011 · 153 citations · Full text

, , +14

Accounting for Research and Development Costs: The Impact on Research and Development Expenditures

Roland E. Dukes, Thomas R. Dyckman, John A. Elliott · Journal of Accounting Research · 1980 · 100 citations

, , +11

Liquidation Costs and Accounting Data

Michael J. Alderson, Brian L. Betker · Financial Management · 1996 · 89 citations

, , +10

Discussion of Accounting for Research and Development Costs: The Impact on Research and Development Expenditures

Ray Ball · Journal of Accounting Research · 1980 · 84 citations

, , +14

1–5 of 21

Authors

41

  1. EP
    Eric Press

    Temple University, United States

    1 publications · 46 citations

    1

    h-index

  2. JM
    Junaid M. Shaikh

    Curtin University Sarawak, Malaysia

    1 publications · 28 citations

    1

    h-index

  3. BE
    Brigitte Eierle

    University of Bamberg, Germany

    1 publications · 33 citations

    1

    h-index

  4. AD
    Aswath Damodaran

    New York University, United States

    1 publications · 18 citations

    1

    h-index

  5. TR
    Thomas R. Dyckman

    Cornell University, United States

    1 publications · 100 citations

    1

    h-index

1–5 of 41

Institutions

23

  1. Kent State University

    Kent, United States

    1 h-index

    1 publications

    49 citations

  2. Atlantic University

    Virginia Beach, United States

    1 h-index

    2 publications

    64 citations

  3. Auburn University

    Auburn, United States

    1 h-index

    1 publications

    78 citations

  4. New York University

    New York, United States

    1 h-index

    1 publications

    18 citations

  5. Miami University

    Oxford, United States

    1 h-index

    1 publications

    78 citations

  6. London Business School

    London, United Kingdom

    1 h-index

    1 publications

    154 citations

  7. University of Augsburg

    Augsburg, Germany

    1 h-index

    2 publications

    66 citations

  8. University of British Columbia

    Vancouver, Canada

    1 h-index

    1 publications

    20 citations

1–8 of 23

Venues

  1. Journal of Accounting Research

    JAR · 2 publications · 184 citations

    2

    h-index

  2. 1

    h-index

  3. Financial Review

    FR · 1 publications · 49 citations

    1

    h-index

  4. 1

    h-index

  5. The Faculty Digital Archive (New York University)

    Repository · 1 publications · 18 citations

    1

    h-index

1–5