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Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises

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  • Souha Charfi-Laadhar

    (ISCAE - UMA - Université de la Manouba [Tunisie])

Abstract

L'objet de cette étude est d'analyser les facteurs explicatifs du choix de l'activation, comme mode de comptabilisation des dépenses de recherche et développement (R&D), pour un échantillon d'entreprises françaises oeuvrant dans des secteurs industriels de haute technologie. Le modèle « logit » utilisé dans cette étude met en relation la décision d'activer les dépenses de R&D avec certains déterminants bien documentés dans la littérature en comptabilité (la taille de l'entreprise, son endettement, sa performance et ses opportunités d'investissement) ainsi que d'autres déterminants liés à l'activité de R&D, notamment, sa visibilité, son efficacité, sa stabilité et son mode de financement. Les résultats obtenus montrent que les variables liées à l'activité de R&D n'expliquent pas le choix de l'activation. Par ailleurs, ce choix est significativement corrélé avec la taille de l'entreprise, son endettement, sa performance et ses opportunités d'investissement.

Suggested Citation

  • Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print halshs-00558439, HAL.
    • Handle: RePEc:hal:journl:halshs-00558439
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558439
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