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The capitalization, amortization, and value-relevance of R&D

19962,021 citationsJournal Article

Authors

Baruch Lev · University of California, Berkeley

Theodore Sougiannis · University of Illinois Urbana-Champaign

Topics & Keywords

Capital Investment and Risk Analysis Corporate Finance and Governance Innovation Policy and R&D

UN Sustainable Development Goals

Industry, innovation and infrastructure

Publication Details

Published in: Journal of Accounting and Economics

Volume 21, Issue 1, pp. 107-138

DOI: 10.1016/0165-4101(95)00410-6

Field-Weighted Citation Impact: 19.79

The capitalization, amortization, and value-relevance of R&D | Researchclopedia