Value Relevance of R&D Reporting : A Signaling Interpretation
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- Thomas Jeanjean & Anne Cazavan-Jeny, 2003. "Value relevance of R&D reporting: a signalling interpretation," Working Papers hal-00592028, HAL.
References listed on IDEAS
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- Riccardo Cimini & Alessandro Gaetano & Alessandra Pagani, 2014. "The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 33-54.
- Schmidt, Gabriela & Trofimenko, Natalia, 2010. "Linkages between technology choice and exporting: Evidence from Argentina," Kiel Working Papers 1620, Kiel Institute for the World Economy (IfW).
- Gamal Atallah & Massoud Khazabi, 2005. "A Model of R&D Capitalization," International Journal of Business and Economics, College of Business and College of Finance, Feng Chia University, Taichung, Taiwan, vol. 4(2), pages 107-121, August.
- Salma Loulou & Mohamed Triki, 2008. "Déterminants et pertinence de l'activation des dépenses de recherche & développement dans le contexte des entreprises françaises," Post-Print halshs-00525992, HAL.
More about this item
KeywordsValue relevance; R&D; France; Financial reporting; Capital markets; Accounting choice;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2003-11-09 (All new papers)
- NEP-INO-2003-11-09 (Innovation)
- NEP-TID-2003-11-09 (Technology & Industrial Dynamics)
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