Value relevance of discretionary R&D capitalization in different contracting scenarios.
Chan, Kit Kwong.
Yoong, Theresa Maria Yik Chen.
Date of Issue2006
College of Business (Nanyang Business School)
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.
Final Year Project (FYP)
Nanyang Technological University