| 題名: | A Model of R&D Capitalization |
| 作者: | Gamal Atallah Massoud Khazabi |
| 關鍵字: | R&D|innovation|expensing|capitalization|accounting standards |
| 期刊名/會議名稱: | international journal of business and economics |
| 摘要: | This paper studies the decision of firms to expense or capitalize R&D expenditures.The firm has an incentive to mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and capitalizing a larger portion when the benefits occur in the short-run. There is strategic substitutability between R&D investments and expensing. Accounting standards, market evaluation of capitalization, and firms’ accounting policies can have real effects on innovation. |
| ISSN: | issn16070704 |
| 日期: | 2005/08/01 |
| 分類: | Volume04,No.2 |
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