scholarly journals Agricultural R&D investment intensity: A misleading conventional measure and a new intensity index

2021 ◽  
Author(s):  
Alejandro Nin‐Pratt
Keyword(s):  
Intensity Index ◽  
Conventional Measure ◽  
D Investment

The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market

2014 ◽  
pp. 33-54 ◽  
Author(s):  
Riccardo Cimini ◽  
Alessandro Gaetano ◽  
Alessandra Pagani
Keyword(s):  
Earnings Management ◽  
Fiscal Year ◽  
Investment Strategies ◽  
Capital Assets ◽  
Italian Market ◽  
D Investment ◽  
Firm Evidence

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of 137 listed Italian entities that complied with the requirements of IAS 38 during fiscal year 2009, following Lantz and Sahut (2005), we calculate several indexes that show the preferences of insiders to account R&D expenditures as costs or capital assets, and we study the relation of such preferences with the risk of the entity, which we measure with the unlevered beta. We hypothesize that the entities, which considered the R&D investments as costs, are the riskiest ones due to the higher probability that insiders carried out earnings management. Our results confirm such hypothesis. This paper could have implications for academics and standard setters that could learn that behind accounting discretion, insiders could opportunistically behave against outsiders.

HISTOMORPHOLOGICAL CHANGES IN THE BRAIN IN RELATION TO OVARIAN CYCLE OF FRESHWATER CRAB, BARYTELPHUSA CUNICULARIS

2017 ◽  
Vol 23 (1) ◽  
Author(s):  
C.A. JAWALE
Keyword(s):  
Staining Intensity ◽  
Neurosecretory Cells ◽  
Ovarian Cycle ◽  
Secretory Product ◽  
Freshwater Crab ◽  
Intensity Index ◽  
Cytoplasmic Material ◽  
Histomorphological Changes ◽  
Cyclic Changes ◽  
The Brain

Ovarian maturation by neurosecretory cells in the brain of freshwater crab, Barytelphusa cunicularis have been examined. The histological scrutiny of the brain of Barytelphusa cunicularis related with three types (A, B and C) of neurosecretory cells, which are classified on the basis of size, shape and tinctorial characters. All these types of cells marked annual cyclic changes of cytoplasmic material in association with ovarian cycle. The activity of these cells has been correlated with the ovarian cycle. They are distinguishable by their size, nature locations, shape, nucleus position, cell measure and the secretory product in the cytoplasm. The result indicates that the neurosecretory A, B and C cells of the brain seen involved in the process of mating ovulation. The neurosecretory materials staining intensity index of these cells is described.

The Impact of CEO' Compensation Incentive on the Future R&D Investment of the Company

2019 ◽  
Vol 33 (2) ◽  
pp. 193-210
Author(s):  
Seho Kwon ◽  
◽  
YoungJun Kim
Keyword(s):  
Ceo Compensation ◽  
The Future ◽  
The Impact ◽  
D Investment

An Analysis of Time-Lag Effects of R&D Investment and Patents - The Difference by the Level of Industry Technology -

2018 ◽  
Vol 32 (2) ◽  
pp. 217-241
Author(s):  
Ji-Hyun Song ◽  
Keyword(s):  
Time Lag ◽  
Lag Effects ◽  
The Difference ◽  
D Investment

A Study on 17 Metropolitan Local Governments’ R&D Investment Efficiency

2020 ◽  
Vol 15 (2) ◽  
pp. 253-280
Author(s):  
Hyoungsuk Lee ◽  
Hyungjun Seo
Keyword(s):  
Local Governments ◽  
Investment Efficiency ◽  
D Investment

An Analysis on the Regional R&D Investment Factors to the Energy Sector - Case Study of 17 Local Governments in Korea -

2020 ◽  
Vol 46 ◽  
pp. 33-51
Author(s):  
Dong Hyun Kim ◽  
◽  
Ju Seok Lee ◽  
Han Soo Chang ◽  
Hyun Soo Cho
Keyword(s):  
Local Governments ◽  
Energy Sector ◽  
D Investment

The Impact of Public R&D Investment on Innovation and Financial Performance: Focusing on R&D Phases

2019 ◽  
Vol 22 (4) ◽  
pp. 503-525
Author(s):  
Youna Hwang ◽  
Seunghwan Lee ◽  
Kwangnam Choi
Keyword(s):  
Financial Performance ◽  
The Impact ◽  
D Investment

R&D Investment, Corporate Governance and Management Entrenchment (In French)

2010 ◽  
Author(s):  
Abderrazak Dhaoui ◽  
Fathi Jouini
Keyword(s):  
Corporate Governance ◽  
Management Entrenchment ◽  
D Investment
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