Are capitalized R&D and expensed R&D costs “sticky”? Korean evidence
The purpose of this study is to investigate the cost behavior of research and development (R&D) expenditures. R&D costs can be divided into capitalized R&D expenditures and expensed R&D expenditures. The authors examine the cost behavior of total R&D expenditu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2019-05-01
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| Series: | Investment Management & Financial Innovations |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11956/IMFI_2019_02_Cheung.pdf |