The impact of R&D programme success on the decision to capitalise development expenditures in European firms-Reference-Cited by-同舟云学术

The impact of R&D programme success on the decision to capitalise development expenditures in European firms

Published:2017-01-17 Issue:1 Volume:30 Page:15-30
ISSN:0953-7325
Container-title:Technology Analysis & Strategic Management
language:en
Short-container-title:Technology Analysis & Strategic Management

Author:

O'Connell Vincent¹²,AbuGhazaleh Naser¹,Kintou Abdelmounaim³

Affiliation:

1. Department of Accounting and MIS, Gulf University for Science and Technology, Mubarak Al-Abdullah, Kuwait

2. Amsterdam Business School, University of Amsterdam, Amsterdam, Netherlands

3. Pricewaterhouse Coopers (PwC), Amsterdam, Netherlands

Publisher

Informa UK Limited

Subject

Management Science and Operations Research,Strategy and Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/09537325.2016.1278139

Reference35 articles.

1. The Value Relevance of Intangibles: The Case of Software Capitalization

2. Bhattacharya, N. Y. Saito , R. Venkataraman , and J. Jiewei Yu . 2012. “R&D Reporting Rule and Firm Efficiency.” Working paper. http://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2052&context=soa_research .

3. Market Valuation of Research and Development Spending under Canadian GAAP*

4. Accounting choice and future performance: The case of R&D accounting in France

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