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Segmental identification of research and development costs in investment decisions by the Greek banking sector

Author

Listed:
  • Panayiotis Tahinakis
  • Dimitrios Ginoglou
  • Nikolaos Protogeros

Abstract

The growth and expansion of firms into foreign markets have resulted in the aggregation of financial information that includes non-homogeneous elements. This paper seeks to investigate the difficulties of reporting on segments of a business. Emphasis will be laid on analysing the existing accounting recognition and measurement difficulties deriving from reporting research and development (R&D) expenditures in the light of investment decisions by the Greek banking sector. In conclusion, this study indicates that there are accounting and auditing problems of defined, measured and disclosed R&D to users of financial statements. Despite these difficulties, the importance of R&D expenditures will increase, as the capital market grows and there is a constant need to supply reliable accounting information.

Suggested Citation

  • Panayiotis Tahinakis & Dimitrios Ginoglou & Nikolaos Protogeros, 2006. "Segmental identification of research and development costs in investment decisions by the Greek banking sector," International Journal of Financial Services Management, Inderscience Enterprises Ltd, vol. 1(2/3), pages 308-321.
    • Handle: RePEc:ids:ijfsmg:v:1:y:2006:i:2/3:p:308-321
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