R&D capitalization vs. R&D expensing: A theoretical model with policy implications
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DOI: 10.1016/j.frl.2024.105920
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References listed on IDEAS
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More about this item
Keywords
Capitalization; Expensing; Investment; Monopoly; R&D;All these keywords.
JEL classification:
- D25 - Microeconomics - - Production and Organizations - - - Intertemporal Firm Choice: Investment, Capacity, and Financing
- D42 - Microeconomics - - Market Structure, Pricing, and Design - - - Monopoly
- L12 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Monopoly; Monopolization Strategies
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