完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.author | Gamal Atallah | |
| dc.contributor.author | Massoud Khazabi | |
| dc.date.accessioned | 2020-08-25T06:23:31Z | - |
| dc.date.available | 2020-08-25T06:23:31Z | - |
| dc.date.issued | 2005/08/01 | |
| dc.identifier.issn | issn16070704 | |
| dc.identifier.uri | http://dspace.fcu.edu.tw/handle/2376/2243 | - |
| dc.description.abstract | This paper studies the decision of firms to expense or capitalize R&D expenditures.The firm has an incentive to mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and capitalizing a larger portion when the benefits occur in the short-run. There is strategic substitutability between R&D investments and expensing. Accounting standards, market evaluation of capitalization, and firms’ accounting policies can have real effects on innovation. | |
| dc.description.sponsorship | 逢甲大學 | |
| dc.format.extent | 15 | |
| dc.language.iso | 英文 | |
| dc.relation.ispartofseries | international journal of business and economics | |
| dc.relation.isversionof | Volume4No2 | |
| dc.subject | R&D|innovation|expensing|capitalization|accounting standards | |
| dc.title | A Model of R&D Capitalization | |
| dc.type | 期刊篇目 | |
| 分類: | Volume04,No.2 | |
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