Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea

The purpose of this paper is to investigate the relationship between corporate environmental responsibility (CER) and R&D accounting treatment. Using firms listed in the Korea Stock Exchange (KSE) market between the years 2014 and 2018, this study not only investigates this relationship but also...

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Bibliographic Details
Main Authors: Suyon Kim, Jaehong Lee
Format: Article
Language:English
Published: MDPI AG 2020-04-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/8/3418