Object

Title: Corporate expenditures on R&D

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Żukowski, Marek ; Białek-Jaworska, Anna

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 65-75

Abstrakt:

The study identifies factors determining accounting policy in respect to signaling results of undertaken R&D activity. Under International Financial Reporting Standards there is a choice between the capitalization of R&D expenses in the form of intangible assets or treating them as reporting period costs thus decreasing financial result. In order to test if the decision to capitalize development expenditures is a way of signaling the success of undertaken research and development (R&D) activity to the stakeholders, a logistic regression analysis was performed on a sample of 112 non-financial firms listed on the WSE in 2010–2013. Development of enterprises in the global market depends on the implementation of innovative products and services. This can be achieved through the use of available intellectual resources and by investing in the R&D activity

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:48392

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Oct 9, 2018

Number of object content hits:

299

Number of object content views in PDF format

281

All available object's versions:

https://dbc.wroc.pl/publication/76643

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Corporate expenditures on R&D Jun 11, 2022

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