Vous êtes ici: UNIL > HEC > DCC > Seminars > Brownbag
Français | English

DCC Accounting Research Seminars

Country level corruption and accounting choice: research & development capitalisation

Ioannis Tsalavoutas (University of Glasgow)

27 février 2017  -  17:15-19:00, salle Anthropole 3032

Host(s): Paul André

We examine the influence of corruption on the capitalisation of development costs. IAS 38 mandates that development costs must be capitalised if specified conditions are met. However, this requires judgement and hence may be subject to managerial opportunism resulting in over-capitalisation. We find that there is indeed a positive relation between country level corruption and the amount of development costs capitalised. Moreover, the higher the levels of corruption, the lower the contribution of capitalised development costs to future profitability. Further, we find that capitalisation, and its contribution to future profitability, is influenced by domestic corruption only for less international firms.

Liste des prochaines séances

13 mars 2017 TBA
Saviero Bozzolan (Luiss Università, Rome)
Host(s): Minyue Dong
17:15-19:00, salle Anthropole 3032
20 mars 2017 TBA
Wim Van der Stede (London School of Economics)
Host(s): Anette Mikes
17:15-19:00, salle Anthropole 3032
3 avril 2017 TBA
David Veenman (Amsterdam Business School)
Host(s): Leonidas Doukakis
17:15-19:00, salle Anthropole 3032
24 avril 2017 TBA
Peter Fiechter (Université de Neuchâtel)
Host(s): Minyue Dong
17:15-19:00, salle Anthropole 3032
>> Liste des séances précédentes
Rechercher:
 
 

Ajouter au calendrier

Affichez toutes les sessions dans votre calendrier! Ajoutez notre ICS webcal à votre agenda.

  Ajouter à mon agenda

 

Internef - CH-1015 Lausanne - Suisse - Tél. (+41) 21 692.34.58 - Fax (+41) 21 692.33.05