Segmental identification of research and development costs in investment decisions by the Greek banking sector

Autor:	Nikolaos Protogeros, Panayiotis Tahinakis, Dimitrios Ginoglou
Rok vydání:	2006
Předmět:	Finance Identification (information) Investment decisions business.industry Accounting management Accounting information system Economics Audit business Capital market Financial services Banking sector
Zdroj:	International Journal of Financial Services Management. 1:308
ISSN:	1741-8062 1460-6712
DOI:	10.1504/ijfsm.2006.009633
Popis:	The growth and expansion of firms into foreign markets have resulted in the aggregation of financial information that includes non-homogeneous elements. This paper seeks to investigate the difficulties of reporting on segments of a business. Emphasis will be laid on analysing the existing accounting recognition and measurement difficulties deriving from reporting research and development (R&D) expenditures in the light of investment decisions by the Greek banking sector. In conclusion, this study indicates that there are accounting and auditing problems of defined, measured and disclosed R&D to users of financial statements. Despite these difficulties, the importance of R&D expenditures will increase, as the capital market grows and there is a constant need to supply reliable accounting information.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::68083aa16a2d9be13c9e4e512c89341d https://doi.org/10.1504/ijfsm.2006.009633 Zobrazit plný text záznamu