{"id":"https://openalex.org/W2579237928","doi":"https://doi.org/10.1080/09537325.2016.1278139","title":"The impact of R&D programme success on the decision to capitalise development expenditures in European firms","display_name":"The impact of R&D programme success on the decision to capitalise development expenditures in European firms","publication_year":2017,"publication_date":"2017-01-17","ids":{"openalex":"https://openalex.org/W2579237928","doi":"https://doi.org/10.1080/09537325.2016.1278139","mag":"2579237928"},"language":"en","primary_location":{"id":"doi:10.1080/09537325.2016.1278139","doi":"https://doi.org/10.1080/09537325.2016.1278139","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09537325.2016.1278139","pdf_url":null,"source":{"id":"https://openalex.org/S130699561","display_name":"Technology Analysis and Strategic Management","issn_l":"0953-7325","issn":["0953-7325","1465-3990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Technology Analysis &amp; Strategic Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005822271","display_name":"Vincent O\u2019Connell","orcid":"https://orcid.org/0000-0001-6835-249X","observed_orcids":["https://orcid.org/0000-0001-6835-249X"]},"institutions":[{"id":"https://openalex.org/I179311214","display_name":"Gulf University for Science & Technology","ror":"https://ror.org/04d9rzd67","country_code":"KW","type":"education","lineage":["https://openalex.org/I179311214"]},{"id":"https://openalex.org/I887064364","display_name":"University of Amsterdam","ror":"https://ror.org/04dkp9463","country_code":"NL","type":"education","lineage":["https://openalex.org/I887064364"]}],"countries":["KW","NL"],"is_corresponding":true,"raw_author_name":"Vincent O'Connell","raw_affiliation_strings":["Amsterdam Business School, University of Amsterdam, Amsterdam, Netherlands","Department of Accounting and MIS, Gulf University for Science and Technology, Mubarak Al-Abdullah, Kuwait"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Amsterdam Business School, University of Amsterdam, Amsterdam, Netherlands","institution_ids":["https://openalex.org/I887064364"]},{"raw_affiliation_string":"Department of Accounting and MIS, Gulf University for Science and Technology, Mubarak Al-Abdullah, Kuwait","institution_ids":["https://openalex.org/I179311214"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002143993","display_name":"Naser M. AbuGhazaleh","orcid":"https://orcid.org/0000-0002-6594-3988","observed_orcids":["https://orcid.org/0000-0002-6594-3988"]},"institutions":[{"id":"https://openalex.org/I179311214","display_name":"Gulf University for Science & Technology","ror":"https://ror.org/04d9rzd67","country_code":"KW","type":"education","lineage":["https://openalex.org/I179311214"]}],"countries":["KW"],"is_corresponding":false,"raw_author_name":"Naser AbuGhazaleh","raw_affiliation_strings":["Department of Accounting and MIS, Gulf University for Science and Technology, Mubarak Al-Abdullah, Kuwait"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and MIS, Gulf University for Science and Technology, Mubarak Al-Abdullah, Kuwait","institution_ids":["https://openalex.org/I179311214"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5079789065","display_name":"Abdelmounaim Kintou","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210133447","display_name":"PricewaterhouseCoopers (Netherlands)","ror":"https://ror.org/031601h81","country_code":"NL","type":"company","lineage":["https://openalex.org/I4210133447","https://openalex.org/I4210133790"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Abdelmounaim Kintou","raw_affiliation_strings":["Pricewaterhouse Coopers (PwC), Amsterdam, Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pricewaterhouse Coopers (PwC), Amsterdam, Netherlands","institution_ids":["https://openalex.org/I4210133447"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5005822271"],"corresponding_institution_ids":["https://openalex.org/I179311214","https://openalex.org/I887064364"],"apc_list":null,"apc_paid":null,"fwci":1.6079,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.85859014,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"30","issue":"1","first_page":"15","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6934000253677368,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6934000253677368,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.17409999668598175,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.09520000219345093,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ias-38","display_name":"IAS 38","score":0.9520000219345093},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.8999999761581421},{"id":"https://openalex.org/keywords/shareholder-value","display_name":"shareholder value","score":0.6919999718666077},{"id":"https://openalex.org/keywords/r-d-management","display_name":"R&D management","score":0.7329999804496765},{"id":"https://openalex.org/keywords/european-firms","display_name":"European firms","score":0.7559999823570251}],"concepts":[{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6439522504806519},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6091543436050415},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5579473972320557},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5483464002609253},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5370081663131714},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5355994701385498},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5289210081100464},{"id":"https://openalex.org/C2779093199","wikidata":"https://www.wikidata.org/wiki/Q338010","display_name":"Shareholder value","level":4,"score":0.4498552083969116},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4094011187553406},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.20428156852722168},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/09537325.2016.1278139","doi":"https://doi.org/10.1080/09537325.2016.1278139","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09537325.2016.1278139","pdf_url":null,"source":{"id":"https://openalex.org/S130699561","display_name":"Technology Analysis and Strategic Management","issn_l":"0953-7325","issn":["0953-7325","1465-3990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Technology Analysis &amp; Strategic Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W1494853339","https://openalex.org/W1505655379","https://openalex.org/W1587041210","https://openalex.org/W1599567208","https://openalex.org/W1923874664","https://openalex.org/W1984604704","https://openalex.org/W1985203588","https://openalex.org/W1989712819","https://openalex.org/W1999367373","https://openalex.org/W2010743243","https://openalex.org/W2026988187","https://openalex.org/W2031448837","https://openalex.org/W2040478843","https://openalex.org/W2040856148","https://openalex.org/W2045189286","https://openalex.org/W2057845737","https://openalex.org/W2058372059","https://openalex.org/W2093066701","https://openalex.org/W2111444588","https://openalex.org/W2119817602","https://openalex.org/W2123495530","https://openalex.org/W2136066052","https://openalex.org/W2138845312","https://openalex.org/W2149170345","https://openalex.org/W2154398438","https://openalex.org/W2161485115","https://openalex.org/W2166215547","https://openalex.org/W2506686174","https://openalex.org/W2781012048","https://openalex.org/W3122634524","https://openalex.org/W3123704752","https://openalex.org/W3124926512","https://openalex.org/W3125039634","https://openalex.org/W7136153405"],"related_works":["https://openalex.org/W3216602896","https://openalex.org/W7009436828","https://openalex.org/W1995073595","https://openalex.org/W2897650985","https://openalex.org/W2111444588","https://openalex.org/W224097004","https://openalex.org/W2619220849","https://openalex.org/W2412220038","https://openalex.org/W3161675130","https://openalex.org/W1568436261"],"abstract_inverted_index":{"The":[0],"financial":[1,18],"reporting":[2,19],"treatment":[3],"of":[4,39,47,64,77,99,107,140],"R&D":[5,27,65,108,131,141],"expenditures":[6,41,101],"can":[7],"have":[8,21],"important":[9,128],"implications":[10],"for":[11,83,91,130],"firms\u2019":[12,37],"strategic":[13],"investment":[14],"in":[15,25,102,119],"R&D.":[16],"Yet,":[17],"issues":[20],"been":[22],"largely":[23],"neglected":[24],"the":[26,44],"management":[28],"literature.":[29],"In":[30],"this":[31,84,146],"study,":[32],"we":[33],"first":[34],"hypothesise":[35],"that":[36,97,126],"capitalisation":[38,98],"development":[40,100],"subsequent":[42],"to":[43,136,144,148],"mandatory":[45],"adoption":[46],"IAS":[48],"38":[49],"(International":[50],"Accounting":[51],"Standard":[52],"38:":[53],"Intangible":[54],"Assets)":[55],"is":[56,135],"positively":[57],"and":[58,114,143],"significantly":[59],"impacted":[60],"by":[61],"a":[62,74,112],"measure":[63],"programme":[66,109],"success.":[67],"Our":[68,86],"empirical":[69],"findings":[70,87],"\u2013":[71,79],"based":[72],"on":[73,117],"pan-European":[75],"sample":[76],"firms":[78,134],"reveal":[80],"strong":[81],"support":[82,90],"prediction.":[85],"also":[88],"offer":[89],"our":[92,123],"second":[93],"hypothesis":[94],"which":[95],"predicts":[96],"conjunction":[103],"with":[104],"an":[105,127],"evaluation":[106],"success":[110,142],"has":[111],"positive":[113],"significant":[115],"impact":[116],"growth":[118],"shareholder":[120],"value.":[121],"Consequently,":[122],"work":[124],"suggests":[125],"challenge":[129],"professionals":[132],"within":[133],"develop":[137],"improved":[138],"measures":[139],"communicate":[145],"information":[147],"senior":[149],"executives.":[150]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2017-01-26T00:00:00"}
