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dc.contributor.authorPercy, Majella
dc.date.accessioned2009-08-18
dc.date.accessioned2014-04-15T22:08:35Z
dc.date.accessioned2017-03-02T01:06:18Z
dc.date.available2017-03-02T01:06:18Z
dc.date.issued2000
dc.date.modified2014-04-15T22:08:35Z
dc.identifier.issn1608 1625
dc.identifier.doi10.1080/16081625.2000.10510572
dc.identifier.urihttp://hdl.handle.net/10072/58442
dc.description.abstractThe aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure and activities can be explained by the reduction of information asymmetries and agency costs. The results confirm that three aspects of information asymmetry investigated, research intensity, the use of R&D financing arrangements and the percentage of subsidiaries not wholly owned, are important in explaining the discretionary capitalisation of R&D expenditure. Furthermore, research intensity, and the use of an R&D financing arrangements, are significant in explaining voluntary disclosure of R&D expenditure and activities. These results are robust to the inclusion of controls for other economic characteristics of the firm including, share issue, size, accounting performance, leverage, proprietary costs and tax status
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.publisherCity University of Hong Kong
dc.publisher.placeHong Kong
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto31
dc.relation.ispartofissue1
dc.relation.ispartofjournalAsia-Pacific Journal of Accounting and Economics
dc.relation.ispartofvolume7
dc.subject.fieldofresearchAuditing and Accountability
dc.subject.fieldofresearchInternational Accounting
dc.subject.fieldofresearchEconomics
dc.subject.fieldofresearchCommerce, Management, Tourism and Services
dc.subject.fieldofresearchcode150102
dc.subject.fieldofresearchcode150104
dc.subject.fieldofresearchcode14
dc.subject.fieldofresearchcode15
dc.titleFinancial reporting discretion and voluntary disclosure: corporate research and development expenditure in Australia
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codec1x
gro.facultyGriffith Business School
gro.date.issued2000
gro.hasfulltextNo Full Text
gro.griffith.authorPercy, Majella


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