Definitions of Research and Development:
An Annotated Compilation of Official Sources
Blair, M. M., and S. M. H. Wallman. 2001. Unseen Wealth. Washington, DC: Brookings Institution Press.
Census Bureau, Bureau of Economic Analysis, and National Science Foundation/Division of Science Resources Statistics. 2005. Research and Development Data Link Project — Final Report, Washington, D.C. http://www.census.gov/mcd/RDD/index.html
Damodaran, A. (n.d.) Research and Development Expenses: Implications for Profitability Measurement and Valuation. Working paper. Stern School of Business, New York University. Available at Research and Papers, http://pages.stern.nyu.edu/~adamodar/.
Financial Accounting Standards Board. Project Updates: Short-Term International Convergence: Research and Development. May 2005. http://www.fasb.org/project/short-term_intl_convergence_r&d.shtml.
Hall, B. 2001. Tax Incentives for Innovation in the United States. Report to the European Union submitted by Asesoria Industrial ZABALA-Spain. http://emlab.berkeley.edu/users/bhhall/papers/BHH01%20EU%20Report%20USA %20rtax.pdf.
Inklaar, Robert, Robert H. McGuckin, Bart Van Ark, and Sean M. Dougherty. 2004. The Structure of Business R&D: Recent Trends and Measurement Implications, Paper prepared for the 2004 IARIW Conference, August 2004, Cork, Ireland. http://www.iariw.org/papers/2004/mcguck.pdf
Khadaroo, M. I., and J. M. Shaikh. 2003. Toward research and development costs harmonization. CPA Journal September. http://www.nysscpa.org/cpajournal/2003/0903/dept/d095003.htm.
Lev, B. 2001. Intangibles: Management, Measurement, and Reporting. Washington, DC: Brookings Institution Press.
Lev, B., B. Sarath, and T. Sougiannis. 2004. R&D Reporting Biases and Their Consequences. Working Paper. http://ssrn.com/abstract=561602.
Lev, B., and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 21:107–38.
National Research Council. (2005). Measuring Research and Development Expenditures in the U.S. Economy, Panel on Research and Development Statistics at the National Science Foundation, Lawrence D. Brown, Thomas J. Plewes, and Marisa A. Gerstein, Editors. Committee on National Statistics, Division of Behavioral and Social Sciences and Education, Washington, DC: The National Academies Press. http://www.nap.edu/books/0309093201/html/
Oliver, J. R. 2003. Accounting and tax treatment of R&D: An update. CPA Journal July. http://www.nysscpa.org/cpajournal/2003/0703/dept/d074603.htm.