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.
Saved in:
Main Authors: | , , |
---|---|
Other Authors: | |
Format: | Final Year Project |
Published: |
2008
|
Subjects: | |
Online Access: | http://hdl.handle.net/10356/10026 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Institution: | Nanyang Technological University |
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. |
---|