Search Results - subject:"Expensed R&D"

Sticky behavior of R&D costs and its relevance to firm value: Evidence from listed companies in Korea

Kym, Moon Hyun - In: Global Business & Finance Review (GBFR) 28 (2023) 4, pp. 77-89

between capitalized R&D costs and expensed R&D costs, and examined their value relevance by investigating the impact of sticky …

Persistent link: https://www.econbiz.de/10015098743

Sticky behavior of R&D costs and its relevance to firm value : evidence from listed companies in Korea

Kym, Moon Hyun - In: Global business and finance review 28 (2023) 4, pp. 77-89

between capitalized R&D costs and expensed R&D costs, and examined their value relevance by investigating the impact of sticky …

Persistent link: https://www.econbiz.de/10014372607

Choice of R&D strategy and asymmetric cost behaviour

Ko, Hyesoo; Chung, Yanghon; Woo, Chungwon - In: Technology analysis & strategic management 33 (2021) 9, pp. 1022-1035

Persistent link: https://www.econbiz.de/10012609333

Research and development expenses under IFRS mandatory implementation : a value relevance approach

Chaibi, Hasna - In: Economic and business review : EBR 20 (2018) 3, pp. 423-437

Persistent link: https://www.econbiz.de/10012268415

The value relevance of R&D expenditure after the adoption of the International Accounting Standards by Italian publicly listed companies

Napoli, Francesco - In: Problems and perspectives in management : PPM ; … 13 (2015) 2, pp. 91-101

Persistent link: https://www.econbiz.de/10011491118

R&D reporting methods and firm value: evidence from China

Wang, Yanni; Fan, Weiguo - In: Chinese Management Studies 8 (2014) 3, pp. 375-396

expensed R&D expenditures are negatively related to stock prices. Research limitations/implications – This paper researches and … of reporting R&D investments transfer different signal to investors? Does expensed R&D carry a negative signal to …

Persistent link: https://www.econbiz.de/10014697618

R&D reporting methods and firm value : evidence from China

Wang, Yanni; Fan, Weiguo - In: Chinese management studies : CMS 8 (2014) 3, pp. 375-396

Persistent link: https://www.econbiz.de/10010462870

International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis

Shah, Syed Zulfiqar Ali; Liang, Shuang; Akbar, Saeed - In: International Review of Financial Analysis 30 (2013) C, pp. 158-169

study report no difference in the value relevance of expensed R&D in the pre and post-IFRS periods; however, the value …

Persistent link: https://www.econbiz.de/10010730275

International Financial Reporting Standards and the value relevance of R&D expenditures : pre and post IFRS analysis

Ali Shah, Syed Zulfiqar; Liang, Shuang; Akbar, Saeed - In: International review of financial analysis 30 (2013), pp. 158-169

Persistent link: https://www.econbiz.de/10010460324