Differential scale effects for capitalized and expensed R&D

    Project: Research

    Project Details

    Description

    The proposed research project examines the combined effect of firm scale and R&D capitalization on the relations between R&D expenditure and future profitability and uncertainty. The research will be conducted in Australia, exploiting the discretion allowed under AASB138 and IAS138 to captalize R&D. The results will assist investors to more completely extract the potential implications of public information about R&D expenditures by firms.
    StatusFinished
    Effective start/end date1/07/1230/06/13

    Funding

    • Accounting and Finance Association of Australia and New Zealand: A$6,500.00

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