Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?

This paper investigates the potential for accounting rules to mitigate under‐investment induced by myopic managerial incentives. It exploits the difference within US GAAP requiring the capitalization of some research and development (R&D) costs in software development but proscribing the capitalizat...

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Detalles Bibliográficos

Publicado en:	Abacus Vol. 55; no. 1; pp. 92 - 128
Autores principales:	Dinh, Tami, Sidhu, Baljit K., Yu, Chuan
Formato:	Artículo
Publicado:	Wiley-Blackwell Mar2019
Materias:	Intangible property Valuation Research & development Accounting standards Computer software development
Acceso en línea:	Ver este registro en EBSCOhost