Dataset

Predicting Economic Benefit from Categorisation of R&D Expenditure Reporting - Database

Macquarie University
Associate Professor Sue Wright (Owned by)
Viewed: [[ro.stat.viewed]] Cited: [[ro.stat.cited]] Accessed: [[ro.stat.accessed]]
ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rfr_id=info%3Asid%2FANDS&rft_id=http://researchdata.ands.org.au/view/?key=http://hdl.handle.net/1959.14/201435&rft.title=Predicting Economic Benefit from Categorisation of R&D Expenditure Reporting - Database&rft.identifier=http://researchdata.ands.org.au/view/?key=http://hdl.handle.net/1959.14/201435&rft.publisher=Macquarie University&rft.description=This data collection was originally generated by an Honours thesis project seeking to determine whether the way R&D was publically reported in annual company reports – that is, as an asset vs as an expense – was ultimately a predictor of future earnings variability. This is indicative of the usefulness of the information about method of R&D reporting to investors in determining whether to invest in a company. The project followed the companies’ earnings performance for five years following the reporting of R&D to determine the earnings volatility, After 2005 company managers had less choice about reporting R&D as an asset. The data collection contains details of capitalised and/or expensed R&D expenditure for the period 1993-2003 for listed Australian companies. It Includes all Australian listed companies that reported R&D; about 360 companies in all. The dataset was later extended to include up to 2007 with 5 subsequent years of earnings data up to 2012.&rft.creator=Associate Professor Sue Wright&rft.date=2013&rft.coverage=Australia&rft_rights=All Rights Reserved - private research and study only, fair use, any other use requires contact for permission. Intellectual Property relating to this collection is owned by Macquarie University&rft_subject=Financial Accounting&rft_subject=Commerce, Management, Tourism and Services&rft_subject=Accounting, Auditing and Accountability&rft_subject=Research and Development Expenditure&rft.type=dataset&rft.language=English Access the data

Please use the contact information below to request access to this data.

Contact Information

sue.wright@mq.edu.au

Licence & Rights:

view details

All Rights Reserved - private research and study only, fair use, any other use requires contact for permission. Intellectual Property relating to this collection is owned by Macquarie University

Access:

Other view details

Researchers interested in obtaining access to the data should contact Dr Sue Wright at Macquarie University

Full description

This data collection was originally generated by an Honours thesis project seeking to determine whether the way R&D was publically reported in annual company reports – that is, as an asset vs as an expense – was ultimately a predictor of future earnings variability. This is indicative of the usefulness of the information about method of R&D reporting to investors in determining whether to invest in a company. The project followed the companies’ earnings performance for five years following the reporting of R&D to determine the earnings volatility, After 2005 company managers had less choice about reporting R&D as an asset.

The data collection contains details of capitalised and/or expensed R&D expenditure for the period 1993-2003 for listed Australian companies.

It Includes all Australian listed companies that reported R&D; about 360 companies in all.

The dataset was later extended to include up to 2007 with 5 subsequent years of earnings data up to 2012.

Data time period: 07 1992 to 07 2010

Click to explore relationships graph

Spatial Coverage And Location

text: Australia

Subjects

User Contributed Tags    

Login to tag this record with meaningful keywords to make it easier to discover