The impact of firm characteristics on disclosure of intellectual capital
Investing in research and development costs has many applications for auditors. As the value-based research literature suggests, the choice of R&D costs as capital items may indicate that managers tend to manipulate profits, but it is also likely that managers will shift this approach to transfer. Use their belief in the potential future benefits of R&D activities or use this method to reflect the company's economic conditions accordingly. The present study is applied in terms of purpose. In addition, since this study examines the correlation between variables, the present study is a quasi-experimental research and its methodology is post-event. The purpose of this study is to investigate the effect of investment in research and development on audit fees in companies listed on the Tehran Stock Exchange. In order to achieve this goal, four hypotheses were developed. To test these hypotheses using the systematic elimination method, a sample of 51 companies was selected from the companies listed on the Tehran Stock Exchange during the years 1390 to 1397 and a multivariate regression model was used using the combined data method. The results of the research hypotheses show that there is no relationship between overinvestment in research and development and audit fees. In addition, the results indicate that there is a relationship between underinvestment in research and development and auditing fees.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.