#2516. Earnings management, Ownership concentration and Capitalization of Research & Development expenditure

September 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

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Journal’s subject area:
Economics, Econometrics and Finance (all);
Finance;
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Abstract:
The article explores the relationship between profit management (EM) and capitalization of research and development (R&D) expenditures in terms of expropriation of major shareholders. The study also discusses the constraining effect of ownership concentration on the relationship between profit management (EM) and capitalization of research and development (R&D) spending. The results show that the level of management of accrued profits has a positive effect on the capitalization of research and development (R&D) costs.
Keywords:
capitalization of research & development expenditure; Earnings management; major shareholders expropriation; ownership concentration

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