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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Main Authors: | , , |
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Other Authors: | |
Format: | Final Year Project |
Published: |
2008
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Subjects: | |
Online Access: | http://hdl.handle.net/10356/10026 |
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Institution: | Nanyang Technological University |
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