A Study On Relation Between Accounting Treatment For Capitalization Of R&D Expenditure And Earnings Management In The Korean Defense Industry

Q4 Business, Management and Accounting

Journal of Applied Business Research Pub Date : 2018-02-26 DOI:10.19030/JABR.V34I2.10137

Kyungkook Im, C. Im

引用次数: 0

Abstract

Overall, this paper examines and finds the relation between the ratio of accounting treatment for capitalization of research and development expenditure (RCR&D). The theoretical model derived from panel analysis resource on Korean defense industry information from 2009 to 2014 indicates that the RCR&D positively affect earnings management direction through a significantly positive relationship. Also, the effect of large defense industry firms’ RCR&D on earnings management direction is higher than that of small ones despite that large defense industry firms have discretionary accruals in (-) direction compared with small ones. In addition, the effect of defense industry firms’ RCR&D on earnings management direction is strong especially in earnings increasing group. Also the change of RCR&D is positive influence on discretionary accruals. This enforces that RCR&D can be related with earnings management direction.

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韩国国防工业研发费用资本化会计处理与盈余管理关系研究

总体而言，本文考察并发现了研究与开发支出资本化的会计处理比率之间的关系。基于2009-2014年韩国国防工业信息面板分析资源得出的理论模型表明，RCR&D通过显著的正相关关系对盈余管理方向产生了积极影响。此外，尽管与小型国防工业公司相比，大型国防工业公司在（-）方向上有可自由支配的应计项目，但大型国防工业企业的RCR&D对盈余管理方向的影响高于小型国防工业企业。此外，国防工业企业的RCR&D对盈余管理方向的影响很大，尤其是在盈余增加群体中。RCR&D的变化对可自由支配应计项目也有积极影响。这就意味着RCR&D可以与盈余管理方向相关联。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Applied Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research. Both theoretical and applied manuscripts will be considered for publication; however, theoretical manuscripts must provide a clear link to important and interesting business and economics applications. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research, and historical analysis, articles examine significant applied business and economics research questions from a broad range of perspectives. The intention of JABR is to publish papers that significantly contribute to these fields.