Value Relevance of Capitalized Research and Development Expenditures Incorporating Economic Amortization by Industry

Korean Journal of Financial Studies 2004;33(2):191-214.
Published online May 31, 2004.

산업별 경제적 효과를 고려한 연구개발비의 가치관련성

백원선, 송인만, 전성일

Key Words: 무형자산성 지출,비용화,연구개발비,자산화,회계정보의 유용성,High-tech firms,Information asymmetry,Research and development,Usefulness,Value relevance

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