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La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil

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  • Atoche, Teresa duarte
  • Pérez lópez, José ángel
  • Camúñez ruiz, Jose antonio

Abstract

El Financial Accounting Standard Board preocupado ante el deterioro de la utilidad de la información financiera, abrió un proceso de consultas y deliberaciones con objeto de incluir esta preocupación en su agenda: quedaba patente la importancia de las inversiones conductoras de la innovación, pero los principios de contabilidad generalmente aceptados en el ámbito estadounidense (conocidos por las siglas US GAAP) no permitían su reconocimiento como activos. La cuestión que nos planteamos es: ¿Con independencia del tratamiento contable asignado a las partidas de I+D, los inversores las consideran relevantes?

Suggested Citation

  • Atoche, Teresa duarte & Pérez lópez, José ángel & Camúñez ruiz, Jose antonio, 2012. "La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 257-286.
    • Handle: RePEc:eee:spacre:v:15:y:2012:i:2:p:257-286
    DOI: 10.1016/S1138-4891(12)70045-6
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