Evidence of mispricing for South African listed R&D firms contributed by accounting conservatism

Evidence of mispricing for South African listed R&D firms contributed by accounting conservatism

Purpose: The purpose of this research is to investigate the impact of capitalization of research and development on the valuation of equities for listed firms in South Africa. Design/methodology/approach: 15 years of financial data (2000 to 2014) was collected, and portfolios with similar price-to-...

Full description

Bibliographic Details
Main Authors: Tai-Lin G. Chen, Kutlwano K. K. M. Ramaboa
Format: Article
Language:Catalan
Published: OmniaScience 2017-02-01
Series:Intangible Capital
Subjects:
accounting standards, accounting treatment of R&D, glamour stocks, intellectual capital, stock market returns, value relevance
Online Access:http://www.intangiblecapital.org/index.php/ic/article/view/880

Internet

http://www.intangiblecapital.org/index.php/ic/article/view/880

Similar Items