Evidence of mispricing for South African listed R&D firms contributed by accounting conservatism

Purpose: The purpose of this research is to investigate the impact of capitalization of research and development on the valuation of equities for listed firms in South Africa. Design/methodology/approach: 15 years of financial data (2000 to 2014) was collected, and portfolios with similar price-to-...

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Библиографические подробности

Главные авторы:	Tai-Lin G. Chen, Kutlwano K. K. M. Ramaboa
Формат:	Artigo
Язык:	Catalão
Опубликовано:	OmniaScience 2017-02-01
Серии:	Intangible Capital
Предметы:	accounting standards, accounting treatment of R&D, glamour stocks, intellectual capital, stock market returns, value relevance
Online-ссылка:	http://www.intangiblecapital.org/index.php/ic/article/view/880
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