A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea
The purpose of this paper is to investigate the relationship between corporate environmental responsibility (CER) and R&D accounting treatment. Using firms listed in the Korea Stock Exchange (KSE) market between the years 2014 and 2018, this study not only investigates this relationship but also expands upon CER activities in various aspects, such as environmental performance strategy, environmental performance organization, and environmental shareholders. Furthermore, the positive association between various CER activities and R&D capitalization is significant in a highly competitive market. This relationship is robust with an alternative measure of CER activities and firm-fixed effects. This result implies that firms participating in CER activities focus on sustainable commercial success, unlike other firms.
Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea
The purpose of this paper is to investigate the relationship between corporate environmental responsibility (CER) and R&D accounting treatment. Using firms listed in the Korea Stock Exchange (KSE) market between the years 2014 and 2018, this study not only investigates this relationship but also expands upon CER activities in various aspects, such as environmental performance strategy, environmental performance organization, and environmental shareholders. Furthermore, the positive association between various CER activities and R&D capitalization is significant in a highly competitive market. This relationship is robust with an alternative measure of CER activities and firm-fixed effects. This result implies that firms participating in CER activities focus on sustainable commercial success, unlike other firms.
Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea
Suyon Kim (author) / Jaehong Lee (author)
2020
Article (Journal)
Electronic Resource
Unknown
corporate environmental responsibility (CER) , competitive product market , research and development (R& , D) capitalization , accounting treatment , sustainability , Environmental effects of industries and plants , TD194-195 , Renewable energy sources , TJ807-830 , Environmental sciences , GE1-350
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