Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "10604"
  #_source: array:26 [
    "id" => "10604"
    "slug" => "missing-rd"
    "yearMonth" => "2015-08"
    "year" => "2015"
    "title" => "Missing R&D"
    "description" => "KOH, P.S. et REEB, D. (2015). Missing R&D. <i>Journal of Accounting and Economics</i>, 60(1), pp. 73-94."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "KOH Ping-Sheng"
        "bid" => "B00703612"
        "slug" => "koh-ping-sheng"
      ]
      1 => array:1 [
        "name" => "REEB D."
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:5 [
      0 => "Research and Development"
      1 => "R&D reporting"
      2 => "Disclosure"
      3 => "Blank R&D"
      4 => "R&D simulation"
    ]
    "updatedAt" => "2021-07-13 14:31:39"
    "publicationUrl" => "https://doi.org/10.1016/j.jacceco.2015.03.004"
    "publicationInfo" => array:3 [
      "pages" => "73-94"
      "volume" => "60"
      "number" => "1"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "We investigate whether missing R&D expenditures in financial statements indicates a lack of innovation activity. Patent records reveal that 10.5% of missing R&D firms file and receive patents, which is 14 times greater than zero R&D firms. Pseudo-Blank R&D firms (missing R&D firms with patent activity) demonstrate patent filings analogous to the bottom 90–95% of the positive R&D population. Multivariate difference-in-differences tests indicate that Pseudo-Blank R&D firms are more likely to report R&D after an exogenous auditor change. Finally, we provide simple Monte Carlo simulations to evaluate different methods to handle missing R&D in empirical research."
      "en" => "We investigate whether missing R&D expenditures in financial statements indicates a lack of innovation activity. Patent records reveal that 10.5% of missing R&D firms file and receive patents, which is 14 times greater than zero R&D firms. Pseudo-Blank R&D firms (missing R&D firms with patent activity) demonstrate patent filings analogous to the bottom 90–95% of the positive R&D population. Multivariate difference-in-differences tests indicate that Pseudo-Blank R&D firms are more likely to report R&D after an exogenous auditor change. Finally, we provide simple Monte Carlo simulations to evaluate different methods to handle missing R&D in empirical research."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T13:21:44.000Z"
    "docTitle" => "Missing R&D"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/koh-ping-sheng">KOH Ping-Sheng</a>, REEB D."
    "docDescription" => "<span class="document-property-authors">KOH Ping-Sheng, REEB D.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2015</span>"
    "keywordList" => "<a href="#">Research and Development</a>, <a href="#">R&D reporting</a>, <a href="#">Disclosure</a>, <a href="#">Blank R&D</a>, <a href="#">R&D simulation</a>"
    "docPreview" => "<b>Missing R&D</b><br><span>2015-08 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.1016/j.jacceco.2015.03.004" target="_blank">Missing R&D</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.769787
  +"parent": null
}