The effect of R&D capitalization on revenue-expense matching: Focusing on the bio-pharmaceutical industries in South Korea

The effect of R&D capitalization on revenue-expense matching: Focusing on the bio-pharmaceutical industries in South Korea

The study aims to investigate the effect of research and development (R&D) capitalization on revenue-expense matching in the pharmaceutical and biotechnology industries, with particular attention to the moderating role of corporate governance and the influence of regulatory intervention. Whi...

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Bibliographic Details
Main Authors: Dongjoon Choi, Inkyung Yoon, Hansol Lee
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2025-02-01
Series:Investment Management & Financial Innovations
Subjects:
accounting earnings
earnings quality
R&D capitalization
revenue-expense matching
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21587/IMFI_2025_01_Choi.pdf
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