Cazavan-Jeny, Anne; Jeanjean, Thomas; Joos, Peter - In: Journal of Accounting and Public Policy 30 (2011) 2, pp. 145-165
We examine whether managers' decisions to capitalize or expense R&D expenditures convey information about the future performance of the firm. Focusing on a French setting where managers can choose to capitalize R&D expenditures under certain circumstances, we find that, after controlling for...