The value-relevance or R&D expenditure: Experience from Malaysia

• Main Authors: Taufil Mohd, Kamarun Nisham, Abdul Latif, Rohaida, Abu Bakar, Robiah, Wan Hussin, Wan Nordin, Ku Ismail, Ku Nor Izah
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2005
• 主题: HG Finance
• 在线阅读: http://repo.uum.edu.my/11766/1/Kamarun.pdf; http://repo.uum.edu.my/11766/

This paper examines the value relevance of R&D reporting among public listed companies in Malaysia for the years 2000 and 2001, subsequent to the introduction of FRS 109, Accounting for Research and Development (formerly known as MASB4).FRS 109 states that a firm should expense its research cos...