{"id":34755,"date":"2020-04-01T08:35:41","date_gmt":"2020-04-01T08:35:41","guid":{"rendered":"https:\/\/jums.academy\/c-brettschneider\/"},"modified":"2022-10-17T14:48:02","modified_gmt":"2022-10-17T14:48:02","slug":"c-brettschneider","status":"publish","type":"page","link":"https:\/\/jums.academy\/en\/c-brettschneider\/","title":{"rendered":"C. Brettschneider"},"content":{"rendered":"

<\/div><\/div><\/div>\n
<\/div><\/div><\/div><\/div><\/div>

Junior Management Science, Volume 4, Issue 2, June 2019, 151-172<\/p>\n

R&D Accounting Discretion as an Income Smoothing Tool: An Empirical Analysis of German Listed Companies<\/strong><\/h4>\n

Carina Brettschneider, Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen (Bachelorarbeit)<\/strong><\/p>\n<\/div>

<\/div><\/div><\/div><\/div><\/div>

Abstract
\n<\/strong>Capitalization of development costs is compulsory according to IFRS if a set of criteria is fulfilled. However, this obligation
\nis considered as a de facto right for capitalization since the criteria are quite subjective, allowing for a certain degree of
\nflexibility. Hence, the question arises whether managers use research and development (R&D) accounting to conduct earnings
\nmanagement in terms of income smoothing. Using a sample of German listed companies, the study conducts several regression
\nanalyses to test whether there is a negative relationship between R&D capitalization and different income smoothing proxies.
\nResults show that the hypothesis is supported independent of the income smoothing proxy used. The study proofs that
\nmanagers indeed use R&D capitalization judgments to conduct income smoothing.<\/p>\n<\/div>

Keywords: R&D capitalization; income smoothing; earnings management; R&D accounting; development costs.<\/em><\/p>\n<\/div>

DOI:\u00a0 https:\/\/doi.org\/10.5282\/jums\/v4i2pp151-172<\/a><\/em><\/p>\n<\/div>

<\/div><\/div><\/div>
\r\n\r\n<\/div>
<\/div><\/div><\/div>
Read issue<\/span><\/a><\/div>
Read Appendix<\/span><\/a><\/div>
Quote<\/span><\/a><\/div>
<\/div><\/div><\/div><\/div><\/div>
<\/div><\/div>
<\/div>
<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-34755","page","type-page","status-publish","hentry"],"jetpack_shortlink":"https:\/\/wp.me\/P7lBbr-92z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/34755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/comments?post=34755"}],"version-history":[{"count":2,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/34755\/revisions"}],"predecessor-version":[{"id":37661,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/34755\/revisions\/37661"}],"wp:attachment":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/media?parent=34755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}