Research and development accounting treatment: effects of CEO characteristics and corporate governance mechanisms

Sana Triki Damak

doi:10.14419/ijaes.v5i2.8091

Article Details

Research and development accounting treatment: effects of CEO characteristics and corporate governance mechanisms

Authors:

Sana Triki Damak

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.5 Issue 2, pp.124-133

Document Type:

Article

Publication Date:

8/2017

Document Language:

English

Document ID (Org No.):

2001385829

pISSN:

2309-4508

DOI:

10.14419/ijaes.v5i2.8091

Keywords:

CEO Characteristics

Abstract:

 This study aims to examine empirically the influence of Chief Executive Officer (CEO) characteristics and corporate governance mechanisms on Research and Development (R&D) capitalization in France.Using data drawn from a sample of non-financial firms listed in SBF 120, this study provides empirical evidence for the influence of CEO characteristics and audit quality on R&D capitalization. As results, we find that R&D capitalization is likely to be increased in firms managed by younger managers, CEOs with higher ownership, shorter tenure and higher educational level. Also, R&D capitalization is likely to be increased in firms with lower audit quality, in higher leveraged firms, in less performed and larger firms.This study offers insights to investors and accounting standard setters interested about the subject of R&D capitalization determinants. Importantly, it confirms that some CEO characteristics and corporate governance mechanisms are likely to affect the CEOâ€™s behavior regarding the R&D accounting treatment.

Article Details

Research and development accounting treatment: effects of CEO characteristics and corporate governance mechanisms

Authors: Sana Triki Damak

Publisher: Science Publishing Corporation

Journal: International Journal of Accounting and Economics Studies Vol.5 Issue 2, pp.124-133

Document Type: Article

Publication Date: 8/2017

Document Language: English

Document ID (Org No.): 2001385829

pISSN: 2309-4508

DOI: 10.14419/ijaes.v5i2.8091

CEO Characteristics

Issues

Authors:

Sana Triki Damak

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.5 Issue 2, pp.124-133

Document Type:

Article

Publication Date:

8/2017

Document Language:

English

Document ID (Org No.):

2001385829

pISSN:

2309-4508

DOI:

10.14419/ijaes.v5i2.8091