The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency

The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency

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碩士 === 國立成功大學 === 會計學系碩博士班 === 101 === One stream of research discusses the relation between R＆D capitalization and market reaction, while another one discusses the effect of R＆D capitalization on financial performance and earnings management. This study aims to investigate whether R＆D capitalizatio...

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Main Authors: Jia-WeiLu, 呂家瑋
Other Authors: Chaur-Shiuh Young
Format: Others
Language:en_US
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/6vy2ru
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spelling ndltd-TW-101NCKU53850232019-05-15T21:03:13Z http://ndltd.ncl.edu.tw/handle/6vy2ru The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency R&D資本化及企業社會責任對投資效率的影響 Jia-WeiLu 呂家瑋 碩士 國立成功大學 會計學系碩博士班 101 One stream of research discusses the relation between R＆D capitalization and market reaction, while another one discusses the effect of R＆D capitalization on financial performance and earnings management. This study aims to investigate whether R＆D capitalization leads to over-investment in subsequent R＆D. Using a sample of U.S. software listed companies over the period of 2007-2011, this study finds that R＆D capitalization leads to overinvestment. Moreover, the overinvestment induced by R＆D capitalization is mitigated by formal corporate governance rather than informal corporate social responsibility. Chaur-Shiuh Young 楊朝旭 2013 學位論文 ; thesis 77 en_US
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language en_US
format Others
sources NDLTD
description 碩士 === 國立成功大學 === 會計學系碩博士班 === 101 === One stream of research discusses the relation between R＆D capitalization and market reaction, while another one discusses the effect of R＆D capitalization on financial performance and earnings management. This study aims to investigate whether R＆D capitalization leads to over-investment in subsequent R＆D. Using a sample of U.S. software listed companies over the period of 2007-2011, this study finds that R＆D capitalization leads to overinvestment. Moreover, the overinvestment induced by R＆D capitalization is mitigated by formal corporate governance rather than informal corporate social responsibility.
author2 Chaur-Shiuh Young
author_facet Chaur-Shiuh Young
Jia-WeiLu
呂家瑋
author Jia-WeiLu
呂家瑋
spellingShingle Jia-WeiLu
呂家瑋
The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency
author_sort Jia-WeiLu
title The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency
title_short The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency
title_full The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency
title_fullStr The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency
title_full_unstemmed The Effect of R&D capitalization and Corporate Social Responsibility on Investment Efficiency
title_sort effect of r&d capitalization and corporate social responsibility on investment efficiency
publishDate 2013
url http://ndltd.ncl.edu.tw/handle/6vy2ru
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