Using the R&D capitalisation choice to explain the scale benefits of R&D investment
Author:
Affiliation:
1. Research School of Accounting, Australian National University, Canberra, ACT, Australia
2. Independent scholar
3. UTS Business School, University of Technology Sydney, Sydney, NSW, Australia
Abstract
Funder
Accounting and Finance Association of Australia and New Zealand
Publisher
SAGE Publications
Subject
General Business, Management and Accounting
Link
http://journals.sagepub.com/doi/pdf/10.1177/0312896219897749
Reference51 articles.
1. The Value Relevance of Intangibles: The Case of Software Capitalization
2. The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement
3. Innovation and Technological Change
4. The value relevance of management’s research and development reporting choice: Evidence from Australia
5. The Riskiness of Future Benefits: The Case of Capitalization of R&D and Capital Expenditures
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