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Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms 1 1 Introduction 1 2 Background, literature review and hypotheses development 3 2.1 Accounting treatment of R&D in the UK 3 2.2 Literature review and hypotheses development 4 3 Research design 5 3.1 Empirical models 5 3.1.1 R&D intensity, development costs capitalization, and private firms’ credit ratings 5 3.1.2 Endogeneity of the capitalization of development costs – IV/2SLS approach 6 3.2 Sample selection process13 6 4 Results 7 4.1 Descriptive statistics and regression results 7 4.2 Multivariate analyses 9 4.2.1 Main analyses – the impact of R&D intensity and development costs capitalization on R&D-active private firms’ credit ratings 9 4.2.2 Additional analyses – Expected and discretionary development costs capitalization 10 5 Sensitivity analyses21 12 5.1 Elimination of potential first adopter effects 12 5.2 Robustness of interaction effects 12 5.3 Alternative independent key variables – RDCAP and RDEXP 12 5.4 Additional firm-specific controls and alternative variable measurements 13 5.5 Endogeneity, fixed effects, and clustered sta

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Language

UND

Category

nonfiction