R&D expenditures: Accounting choices and market price reactions

• Main Authors: Abdul Latif, Rohaida, Taufil Mohd, Kamarun Nisham, Abu Bakar, Robiah, Wan Hussin, Wan Nordin, Ku Ismail, Ku Nor Izah
• Format: Monograph
• Language: English; English
• Published: Universiti Utara Malaysia 2005
• Subjects: H Social Sciences (General)
• Online Access: http://repo.uum.edu.my/7833/1/Roh.pdf; http://repo.uum.edu.my/7833/3/1.Rohaida%20Abdul%20Latif.pdf; http://repo.uum.edu.my/7833/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000235935
• Institution: Universiti Utara Malaysia

This paper examines the value relevance of R&D reporting among public listed companies in Malaysia for the years 2000 and 2001, subsequent to the introduction of FRS 109, Accounting for Research and Development (formerly known as MASB 4).FRS 109 states that a firm should expense its research cos...