R&D Reporting Rule and Firm Efficiency

R&D Reporting Rule and Firm Efficiency

US GAAP (SFAS 2) requires immediate expensing of research and development (R&D) expenditure. Critics of this rule contend that the current treatment incentivizes managers to cut essential investments in R&D to manage short-term profits, and such actions could lead to longer-term adverse cons...

Full description

Saved in:
Bibliographic Details
Main Authors: BHATTACHARYA, Nilabhra, Saito, Yoshie, Venkataraman, Ram, Yu, Jeff Jiwei
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
Subjects:
R&D expenditure
IFRS
Efficiency
Intangible benefits
Germany
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1053
https://ink.library.smu.edu.sg/context/soa_research/article/2052/viewcontent/BhattacharyaSaitoVenkYu2012RDReportingRule.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1053
https://ink.library.smu.edu.sg/context/soa_research/article/2052/viewcontent/BhattacharyaSaitoVenkYu2012RDReportingRule.pdf

Similar Items