Critical Perspectives on the Accounting for Intangibles Год выпуска: 2013Автор: Mohamed ElbannanИздательство: LAP Lambert Academic PublishingСтраниц: 104ISBN: 9783659378409Описание This book deals with the economic consequences of the current financial reporting requirements for Research and development. The book contains two studies that shed light on the impact of R&D reporting in one developed (USA) and one less developed economy (Egypt). In the first analysis, I find that R&D productivity increases cost of capital and information risk factors directly and indirectly through motivating managerial accounting discretion. High R&D expenditure firms incur 23.4 (216) basis points higher cost of debt (equity) compared to low R&D expenditure firms. Also, R&D firms have relatively higher weight for the discretionary component of accruals quality compared to the innate component in cost of equity capital calculations. In the second analysis, I find that the larger the potential intangible assets of firms the more analysts will cover these firms and pursue private information about these firms.
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Ирина Здравствуйте, Юлия! Хочу сказать большое спасибо за написанную Вами работу, которая понравилась преподавателю и мне лично. Надеюсь на дальнейшее сотрудничество.
