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IAS 38 et activation des dépenses de développement. Comptabilisation opportuniste ou informative ?

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  • Guillaume Dumas
  • Isabelle Martinez

Abstract

Under IFRS (IAS 38), are development expenses capitalized opportunistically or reliably? Results show that (i) development expenses are capitalized in order to meet earnings targets (development expenses are capitalized opportunistically) and (ii) when managers have no incentive to capitalized in order to achieve earnings targets, amounts capitalized are associated with futures economic benefits (development expenses are capitalized reliably). Furthermore, the presence of an audit committee restricts the opportunist capitalization of development expenses. The R & D tax credit influences positively the capitalization of development expenses.

Suggested Citation

  • Guillaume Dumas & Isabelle Martinez, 2015. "IAS 38 et activation des dépenses de développement. Comptabilisation opportuniste ou informative ?," Revue française de gestion, Lavoisier, vol. 0(4), pages 93-111.
    • Handle: RePEc:cai:rfglav:rfg_249_0093
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    Cited by:

    1. Gaëlle Lenormand & Lionel Touchais, 2017. "The Financial Analysts' Forecasts And The Intangible: Do The Ias/Ifrs Lead To An Improvement? [Les Previsions Des Analystes Financiers Et Les Incorporels : Les Ias/Ifrs Apportent-Elles Une Ameliora," Post-Print hal-03125440, HAL.

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