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Title: Value relevance of discretionary R&D capitalization in different contracting scenarios.
Authors: Chan, Kit Kwong.
Chanwigoon, Witchayanun.
Yoong, Theresa Maria Yik Chen.
Keywords: DRNTU::Business
Issue Date: 2006
Abstract: This study statistically tests the value relevance of R&D capitalization using both price-level regression and return regression approaches. Independent variables in this study include debt/equity ratio, proxies for corporate governance, and firm performance.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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