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Pertinence de l'inscription à l'actif des frais de R1D : une étude empirique

Listed author(s):
  • Anne Cazavan-Jeny

    (Accounting / Management Control Department - Essec Business School)

  • Thomas Jeanjean


    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Nous étudions empiriquement la pertinence du traitement comptable de la R&D sur un échantillon de 95 sociétés françaises sur une période de 3 ans (1998-2000). Nous montrons que la R&D capitalisée est associée positivement aux rendements et au cours boursiers et agit donc comme un signal auprès des investisseurs.

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Paper provided by HAL in its series Post-Print with number halshs-00593826.

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Date of creation: May 2004
Publication status: Published in Normes et Mondialisation, May 2004, France. pp.CD-Rom, 2004
Handle: RePEc:hal:journl:halshs-00593826
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