Value relevance of discretionary R&D capitalization.

this study examines the value-relevance of capitalized R&D in a discretionary R&D expensing and capitalization environment. The study posits that the R&D capitalized during a fiscal year is value relevant. Additionally, its value relevance is enhanced when investors perceive that the fir...

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Bibliographic Details
Main Author:	Guan, Yanling.
Other Authors:	Asheq Razaur Rahman
Format:	Theses and Dissertations
Published:	2008
Subjects:	DRNTU::Business::Accounting::Intangibles
Online Access:	http://hdl.handle.net/10356/7293
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Institution:	Nanyang Technological University

id	sg-ntu-dr.10356-7293
record_format	dspace
spelling	sg-ntu-dr.10356-72932024-01-12T10:09:51Z Value relevance of discretionary R&D capitalization. Guan, Yanling. Asheq Razaur Rahman Nanyang Business School DRNTU::Business::Accounting::Intangibles this study examines the value-relevance of capitalized R&D in a discretionary R&D expensing and capitalization environment. The study posits that the R&D capitalized during a fiscal year is value relevant. Additionally, its value relevance is enhanced when investors perceive that the firm is capitalizing R&D for efficiency-based reasons rather than for opportunistic reasons. Master of Accountancy 2008-09-18T07:43:01Z 2008-09-18T07:43:01Z 2003 2003 Thesis http://hdl.handle.net/10356/7293 Nanyang Technological University application/pdf
institution	Nanyang Technological University
building	NTU Library
continent	Asia
country	Singapore Singapore
content_provider	NTU Library
collection	DR-NTU
topic	DRNTU::Business::Accounting::Intangibles
spellingShingle	DRNTU::Business::Accounting::Intangibles Guan, Yanling. Value relevance of discretionary R&D capitalization.
description	this study examines the value-relevance of capitalized R&D in a discretionary R&D expensing and capitalization environment. The study posits that the R&D capitalized during a fiscal year is value relevant. Additionally, its value relevance is enhanced when investors perceive that the firm is capitalizing R&D for efficiency-based reasons rather than for opportunistic reasons.
author2	Asheq Razaur Rahman
author_facet	Asheq Razaur Rahman Guan, Yanling.
format	Theses and Dissertations
author	Guan, Yanling.
author_sort	Guan, Yanling.
title	Value relevance of discretionary R&D capitalization.
title_short	Value relevance of discretionary R&D capitalization.
title_full	Value relevance of discretionary R&D capitalization.
title_fullStr	Value relevance of discretionary R&D capitalization.
title_full_unstemmed	Value relevance of discretionary R&D capitalization.
title_sort	value relevance of discretionary r&d capitalization.
publishDate	2008
url	http://hdl.handle.net/10356/7293
_version_	1789482903842848768

Value relevance of discretionary R&D capitalization.

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