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Pertinence de l'inscription à l'actif des frais de R1D : une étude empirique

Author

Listed:
  • Anne Cazavan-Jeny

    (ESSEC Business School)

  • Thomas Jeanjean

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Nous étudions empiriquement la pertinence du traitement comptable de la R&D sur un échantillon de 95 sociétés françaises sur une période de 3 ans (1998-2000). Nous montrons que la R&D capitalisée est associée positivement aux rendements et au cours boursiers et agit donc comme un signal auprès des investisseurs.

Suggested Citation

  • Anne Cazavan-Jeny & Thomas Jeanjean, 2004. "Pertinence de l'inscription à l'actif des frais de R1D : une étude empirique," Post-Print halshs-00593826, HAL.
    • Handle: RePEc:hal:journl:halshs-00593826
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593826
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    Citations

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    Cited by:

    1. 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-00558369, HAL.
    2. repec:dau:papers:123456789/1151 is not listed on IDEAS
    3. Anne-Laure Farjaudon, 2006. "L'évaluation des marques, au carrefour des recherches en comptabilité, finance, contrôle de gestion et marketing," Post-Print halshs-00548127, HAL.
    4. 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.
    5. Guillaume Dumas, 2012. "Le Comportement Myopique D'Investissement En R&D : Une Realite En France ?," Post-Print hal-00690955, HAL.
    6. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-00650418, HAL.
    7. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2013. "Entreprises innovantes et gestion des résultats comptables," Post-Print hal-01002932, HAL.
    8. Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print halshs-00581132, HAL.
    9. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.

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