Value relevance of discretionary R&D capitalization in different contracting scenarios.

This study statistically tests the value relevance of R&D capitalization using both price-level regression and return regression approaches. Independent variables in this study include debt/equity ratio, proxies for corporate governance, and firm performance.

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Bibliographic Details
Main Authors: Chan, Kit Kwong., Chanwigoon, Witchayanun., Yoong, Theresa Maria Yik Chen.
Other Authors: Asheq Razaur Rahman
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/10026
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Institution: Nanyang Technological University
Description
Summary:This study statistically tests the value relevance of R&D capitalization using both price-level regression and return regression approaches. Independent variables in this study include debt/equity ratio, proxies for corporate governance, and firm performance.