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Chaibi, Hasna
Economic and business review, 10/2018, Letnik: 20, Številka: 3Journal Article
The paper focuses on the degree to which the accounting treatment of R&D expenditure is stock price informative followingthe adoption ofIAS. Therefore, using recent data of French listed companies, starting from the year in which IFRS were applied, 2005-2015, the present study examines the value relevance of the different R&D accounting treatments. Unlike evidence regarding the pre-IFRS period in France, we find that the capitalized portion of R&D is not correlated with market values, suggesting that under IFRS mandatory implementation, R&D assets are not value relevant. The expensed portion of R&D is positively related to market values only for manufacturing companies. Accordingly, we conclude that IFRS implementation has implications on the valuation of R&D expenditure by investors in French firms.
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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