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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| Format: | Theses and Dissertations |
| Published: |
2008
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| Online Access: | http://hdl.handle.net/10356/7293 |
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| Institution: | Nanyang Technological University |