The Accounting Review Vol. 66 No. 4 1991
The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development.
Abstract
Investigates whether concern about reporting favorable trend in accounting net income influence decisions to invest in research and development (R&D). Case study of 438 American industrial firms during 1977 to 1987; R&D as a discretionary investment; Analysis of increases and decreases in relative spending for R&D; Factors which influence R&D investments.
- DOI
- 10.2308/tar-9605070408
- Volume
- 66
- Issue
- 4
- Pages
- 818-829
- Language
- en
- Sources
- openalex crossref