Gharbi, Ines; Hamed-Sidhom, Mounira; Hussainey, Khaled - In: Journal of Applied Accounting Research 25 (2023) 3, pp. 650-667
website from 1985 to 2018. With 18,199 observations in US context, the authors used the marginal effect to test the mediating … effect of R&D accounting treatment. Findings The authors find that the marginal effect of religiosity on financial distress … with US GAAP is higher than the marginal effect of religiosity on financial distress with capitalization of R&D costs …