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    Characteristics of firms which capitalise development expenditures

    Wang, Baojun

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    Cover Page of Research Project (Baojun Wang, 1194235).pdf (100.7Kb)
    Research Project (Baojun Wang. 1194235).pdf (225.4Kb)
    Date
    2006
    Citation:
    Wang, B. (2006). Characteristics of firms which capitalise development expenditures. Research Project submitted in partial fulfilment of the requirements for the degree of Master of Professional Accountancy, Unitec New Zealand.
    Permanent link to Research Bank record:
    https://hdl.handle.net/10652/2207
    Abstract
    This project investigates the characteristics of firms in New Zealand who choose to expense versus capitalise expenditures for internally generated development projects. Using a sample of 315 NZ firm-year observations, I find that the decision to expense versus capitalize is influenced by profitability, financial health and intensity of a firm’s research and development (R&D) programme. Firms which capitalise R&D are smaller, less profitable, more likely to be in financial distress, and have higher intensity R&D programs. These results suggest that New Zealand firms are similar to firms in other countries who seem to make choices among accounting alternatives in a way to manage reported earnings
    Keywords:
    expense versus capitalize, research & development (R&D), reported earnings, management accounting
    ANZSRC Field of Research:
    150105 Management Accounting
    Degree:
    Master of Business, Unitec Institute of Technology
    Copyright Holder:
    Author

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