Mohamed Elbannan

Critical Perspectives on the Accounting for Intangibles

Buch

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 di… Mehr

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Produktdetails

ISBN: 978-3-659-37840-9
EAN: 9783659378409
Produktnummer: 37456983
Verlag: LAP Lambert Academic Publishing
Sprache: Englisch
Erscheinungsjahr: 2013
Seitenangabe: 104 S.
Masse: H22.0 cm x B15.0 cm x D0.6 cm 173 g
Abbildungen: Paperback
Gewicht: 173

Über den Autor

Dr. Mohamed Elbannan is an associate professor of accounting at Cairo University and the American University in Cairo. His areas of expertise are in financial accounting and capital markets. His research has been published in several reputable journals.