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| Tekijä: | Cazavan-Jeny, A. Jeanjean, T. |
| Otsikko: | The negative impact of R&D capitalization: a value relevance approach |
| Lehti: | European Accounting Review
2006 : VOL. 15:1, p. 37-61 |
| Asiasana: | accounting standards financial accounting R&D |
| Kieli: | eng |
| Tiivistelmä: | This article examines the recognition of R&D expenses and tests the value relevance of capitalized R&D costs. The data consists of 197 French companies between 1993 and 2002. According to the authors, capitalized R&D costs are negatively associated with stock prices and returns. The authors also find that companies choosing to capitalize R&D costs are smaller, more leveraged, less profitable and have less growth opportunities. |
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