The effect of concern about reported income on discretionary spending decisions
No Thumbnail Available
Date
2016-09
Authors
Abdul Wahid
Journal Title
Journal ISSN
Volume Title
Publisher
UMT,Lahore
Abstract
A lot of research has been conducted in foreign countries on research and development, but in Pakistan a much research well not be conducted in the area of R&D actions through discretionary spending decision. Prior research disclosed the R&D expense through firms SFAS NO. 2 Skaife et al, (2013). In this study under the IAS 38 to highlights the firm’s manager allocate the funds for R&D investment through discretionary spending decisions to improve the firm performance, and was investigated to R&D impact of firm profitability