IAS 38 et activation des dépenses de développement. Comptabilisation opportuniste ou informative ?

Guillaume Dumas and Isabelle Martinez

Revue française de gestion, 2015, vol. N° 249, issue 4, 93-111

Abstract: Under IFRS (IAS 38), are development expenses capitalized opportunistically or reliably? Results show that (i) development expenses are capitalized in order to meet earnings targets (development expenses are capitalized opportunistically) and (ii) when managers have no incentive to capitalized in order to achieve earnings targets, amounts capitalized are associated with futures economic benefits (development expenses are capitalized reliably). Furthermore, the presence of an audit committee restricts the opportunist capitalization of development expenses. The R & D tax credit influences positively the capitalization of development expenses.

Date: 2015
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