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Pertinence de l’inscription à l’actif des frais de R&D : une étude empirique

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  • Anne Cazavan-Jeny
  • Thomas Jeanjean

Abstract

Accounting for successful R&D efforts is still controversial among regulators. In this article, we test the value relevance of R&D reporting on a sample of 93 French firms on a three years period (1998-2000). Empirical findings suggest that capitalized R&D is negatively associated with stock prices and stock returns. Contrary to previous studies, R&D accounting seems to act as a negative signal to investors in France.

Suggested Citation

  • Anne Cazavan-Jeny & Thomas Jeanjean, 2005. "Pertinence de l’inscription à l’actif des frais de R&D : une étude empirique," ACCRA, Association francophone de comptabilité, vol. 11(1), pages 5-21.
    • Handle: RePEc:cai:accafc:cca_111_0005
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