R&D Reporting Rule and Firm Efficiency

Critics opine that full expensing of research and development (R&D) depresses near-term profits and incentivizes myopic managers to under-invest in R&D, compromising firm efficiency. Advocates of the expensing rule argue that little rigorous research evidence supports the claimed adverse con...

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Veröffentlicht in:	Journal of accounting, auditing & finance auditing & finance, 2024-04, Vol.39 (2), p.335-363
Hauptverfasser:	Bhattacharya, Nilabhra, Saito, Yoshie, Venkataraman, Ramgopal, Jiewei Yu, Jeff
Format:	Artikel
Sprache:	eng
Schlagworte:	Data envelopment analysis Efficiency R&D Research & development Research & development expenditures
Online-Zugang:	Volltext
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