Informativeness of R&D expenditures

  • Sundgren, Stefan (Project manager, academic)

Project: Externally funded project

Project Details


We investigate the factors associated with a capitalization of research and development expenditures as well as the effects of the decision to capitalize the R & D expenditures on the informativeness of financial statements. A sample with Swedish public firms is used for the study.
Effective start/end date01.04.200431.12.2005