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2006 IASP Asia Divisions Conference on Science and Technology Parks
Title:

On R&D Investment

Billede:
2006_08_31_10 ASPA Annual Conference
Document type:
Conference Paper
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  1. Authors
    FullNameWithTitle2:
    Massoud Khazabi
  3. Co-authors
    FullNameWithTitle2:
    Gamal Atallah,
  5. Publisher
    IASP
  7. Publication date
    October 2006
  10. Place of publication
    Isfahan
  14. Number of pages
    14
Description:
The paper presents a theoretical model of R&D investment and extensively studies the capitalization policy of development-related costs. It is shown that a firms R&D investment policy and capitalizing related costs are influenced by a set of variables such as stock market effects and corporate income ta nrates. These results are sharper when spill-over effects are introduced. Interest rates, tax rates, productions marginal cost, stock market indices and speed of development benefits revelation would alter the firms disclosure and innovation policies conspicuously.
  1. Conference name
    2006 IASP Asia Divisions Conference on Science and Technology Parks
  2. Conference theme
    Science Parks: Serving Knowledge-Based Business to Enhance Economic Development
  3. Location
    Isfahan
  4. Conference start date
    16 October 2006
  5. Conference end date
    19 October 2006