R&D Capitalization and Reputation-Driven Real Earnings Management

Prior research finds that mandatory expensing induces underinvestment in research and development (R&D). The current study investigates whether capitalization can also create R&D investment problems. Abandoning a capitalized project requires asset impairment, a negative reporting effect that...

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Veröffentlicht in:	The Accounting review 2010-03, Vol.85 (2), p.671-693
1. Verfasser:	Seybert, Nicholas
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Business structures Capital Capital investments Capital management Capitalization Cash flow Creative accounting Earnings Earnings management Financial management Financial reporting Investment strategies Net income Public image management R&D Real income Reputations Research & development Research and development Studies
Online-Zugang:	Volltext
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