Case study examines how income reporting affects R&D spending decisions in American firms, indicating significant influences.
Investigates whether concern about reporting favorable trend in accounting net income influence decisions to invest in research and development (R&D). Case study of 438 American industrial firms during 1977 to 1987; R&D as a discretionary investment; Analysis of increases and decreases in relative spending for R&D; Factors which influence R&D investments.
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Baber et al. (1991) studied this question.
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