Abrahams, Tony; Sidhu, Baljit K. - In: Australian Journal of Management 23 (1998) 2, pp. 169-183
We investigate the valueâ€relevance of capitalised R&D on the balance sheet, and the extent to which R&D accruals improve the association between accountingâ€based measures of firm perfor Mance and capital market returns for Australian listed companies. This is a regulatory setting where...