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dc.contributor.authorWang, Baojun
dc.date.accessioned2013-06-23T22:21:09Z
dc.date.available2013-06-23T22:21:09Z
dc.date.issued2006en_NZ
dc.identifier.urihttps://hdl.handle.net/10652/2207
dc.description.abstractThis project investigates the characteristics of firms in New Zealand who choose to expense versus capitalise expenditures for internally generated development projects. Using a sample of 315 NZ firm-year observations, I find that the decision to expense versus capitalize is influenced by profitability, financial health and intensity of a firm’s research and development (R&D) programme. Firms which capitalise R&D are smaller, less profitable, more likely to be in financial distress, and have higher intensity R&D programs. These results suggest that New Zealand firms are similar to firms in other countries who seem to make choices among accounting alternatives in a way to manage reported earningsen_NZ
dc.language.isoenen_NZ
dc.subjectexpense versus capitalizeen_NZ
dc.subjectresearch & development (R&D)en_NZ
dc.subjectreported earningsen_NZ
dc.subjectmanagement accountingen_NZ
dc.titleCharacteristics of firms which capitalise development expendituresen_NZ
dc.typeMasters Thesisen_NZ
thesis.degree.nameMaster of Businessen_NZ
thesis.degree.levelMastersen_NZ
thesis.degree.grantorUnitec Institute of Technologyen_NZ
dc.subject.marsden150105 Management Accountingen_NZ
dc.identifier.bibliographicCitationWang, B. (2006). Characteristics of firms which capitalise development expenditures. Research Project submitted in partial fulfilment of the requirements for the degree of Master of Professional Accountancy, Unitec New Zealand.
unitec.pages33en_NZ
unitec.institution.studyareaAccounting and Finance


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