DC Field | Value | Language |
---|---|---|
dc.contributor.author | Ko, Hyesoo | ko |
dc.contributor.author | Chung, Yanghon | ko |
dc.contributor.author | Woo, Chungwon | ko |
dc.date.accessioned | 2021-08-19T00:50:07Z | - |
dc.date.available | 2021-08-19T00:50:07Z | - |
dc.date.created | 2021-01-19 | - |
dc.date.issued | 2021-08 | - |
dc.identifier.citation | TECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT, v.33, no.9, pp.1022 - 1035 | - |
dc.identifier.issn | 0953-7325 | - |
dc.identifier.uri | http://hdl.handle.net/10203/287243 | - |
dc.description.abstract | This 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.language | English | - |
dc.publisher | ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD | - |
dc.title | Choice of R&D strategy and asymmetric cost behaviour | - |
dc.type | Article | - |
dc.identifier.wosid | 000603823500001 | - |
dc.identifier.scopusid | 2-s2.0-85098668607 | - |
dc.type.rims | ART | - |
dc.citation.volume | 33 | - |
dc.citation.issue | 9 | - |
dc.citation.beginningpage | 1022 | - |
dc.citation.endingpage | 1035 | - |
dc.citation.publicationname | TECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT | - |
dc.identifier.doi | 10.1080/09537325.2020.1862786 | - |
dc.contributor.localauthor | Chung, Yanghon | - |
dc.contributor.nonIdAuthor | Woo, Chungwon | - |
dc.description.isOpenAccess | N | - |
dc.type.journalArticle | Article | - |
dc.subject.keywordAuthor | R& | - |
dc.subject.keywordAuthor | D decision making | - |
dc.subject.keywordAuthor | asymmetric cost behaviour | - |
dc.subject.keywordAuthor | expensed R& | - |
dc.subject.keywordAuthor | D | - |
dc.subject.keywordAuthor | capitalized R& | - |
dc.subject.keywordAuthor | D | - |
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