Choice of R&D strategy and asymmetric cost behaviour

Cited 2 time in webofscience Cited 0 time in scopus
  • Hit : 93
  • Download : 0
DC FieldValueLanguage
dc.contributor.authorKo, Hyesooko
dc.contributor.authorChung, Yanghonko
dc.contributor.authorWoo, Chungwonko
dc.date.accessioned2021-08-19T00:50:07Z-
dc.date.available2021-08-19T00:50:07Z-
dc.date.created2021-01-19-
dc.date.issued2021-08-
dc.identifier.citationTECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT, v.33, no.9, pp.1022 - 1035-
dc.identifier.issn0953-7325-
dc.identifier.urihttp://hdl.handle.net/10203/287243-
dc.description.abstractThis study investigates the effect of corporate R&D investment on the asymmetric behaviour of SG&A costs. Managers decide how much resources to invest in R&D, based on the strategic objectives of the company. We found that if more resources are invested in R&D, the company reserves more resources when sales decrease. Additionally, we distinguished capitalised R&D from expensed R&D to demonstrate that the effect on SG&A cost behaviour is different according to disclosure policies. This will help in understanding the decision-making process which is dependent on the management's motivation or perception of R&D investment.-
dc.languageEnglish-
dc.publisherROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD-
dc.titleChoice of R&D strategy and asymmetric cost behaviour-
dc.typeArticle-
dc.identifier.wosid000603823500001-
dc.identifier.scopusid2-s2.0-85098668607-
dc.type.rimsART-
dc.citation.volume33-
dc.citation.issue9-
dc.citation.beginningpage1022-
dc.citation.endingpage1035-
dc.citation.publicationnameTECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT-
dc.identifier.doi10.1080/09537325.2020.1862786-
dc.contributor.localauthorChung, Yanghon-
dc.contributor.nonIdAuthorWoo, Chungwon-
dc.description.isOpenAccessN-
dc.type.journalArticleArticle-
dc.subject.keywordAuthorR&amp-
dc.subject.keywordAuthorD decision making-
dc.subject.keywordAuthorasymmetric cost behaviour-
dc.subject.keywordAuthorexpensed R&amp-
dc.subject.keywordAuthorD-
dc.subject.keywordAuthorcapitalized R&amp-
dc.subject.keywordAuthorD-
Appears in Collection
MG-Journal Papers(저널논문)
Files in This Item
There are no files associated with this item.
This item is cited by other documents in WoS
⊙ Detail Information in WoSⓡ Click to see webofscience_button
⊙ Cited 2 items in WoS Click to see citing articles in records_button

qr_code

  • mendeley

    citeulike


rss_1.0 rss_2.0 atom_1.0