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Keywords: R&D
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Journal Articles
Accounting Horizons (2020) 34 (2): 109–124.
Published: 01 June 2020
... and their innovation investments in response to public disclosures of financial misconduct. At the firm level, we find that accounting failures reduce subsequent investments in R&D, as predicted by a threat rigidity (“play it safe”) psychological response among top executives. At the project level, accounting...
Journal Articles
Accounting Horizons (2012) 26 (1): 91–110.
Published: 01 March 2012
...-value firms higher than positive-book-value firms. In addition, we discover that the correlation between market value and book value for negative-book-value firms is negative. Searching for explanations of these phenomena, we examine R&D expenditures of negative-book-value firms. Our results...