Comparing the Value Revelance of R&D Reporting in Germany: Standard and Selection Effects

60 Pages Posted: 8 Jun 2016

See all articles by Fred Ramb

Fred Ramb

Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis

Markus G. Reitzig

University of Vienna

Date Written: 2005

Abstract

On the basis of accounting and market data for firms and groups listed on German stock

Keywords: Accounting standards, standard selection, R&D, value relevance, Germany

JEL Classification: K11, M41, D82, M40

Suggested Citation

Ramb, Fred and Reitzig, Markus G., Comparing the Value Revelance of R&D Reporting in Germany: Standard and Selection Effects (2005). Bundesbank Series 1 Discussion Paper No. 2005,36, Available at SSRN: https://ssrn.com/abstract=2785219 or http://dx.doi.org/10.2139/ssrn.2785219

Fred Ramb (Contact Author)

Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis ( email )

Wilhelm-Epstein-Str. 14
Frankfurt/Main, 60431
Germany
++49-69-9566-2809 (Phone)

Markus G. Reitzig

University of Vienna ( email )

Bruenner Strasse 72
Vienna, Vienna 1090
Austria

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