IAS 38 et activation des dépenses de développement

Guillaume Dumas () and Isabelle Martinez
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Guillaume Dumas: UM - Université de Montpellier

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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: 2015-05
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948373v1
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Published in Revue Française de Gestion, 2015, 41 (249), pp.93 - 111. ⟨10.3166/rfg.249.93-111⟩

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DOI: 10.3166/rfg.249.93-111

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