English, Article, Journal or magazine article edition: International differences in R&D disclosure practices : evidence in a French and Canadian context Yuan, DING; Gary, ENTWISTLE; Hervé, STOLOWY

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Bookmark: http://trove.nla.gov.au/version/23218
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • International differences in R&​D disclosure practices : evidence in a French and Canadian context
Author
  • Yuan, DING
  • Gary, ENTWISTLE
  • Hervé, STOLOWY
Physical Description
  • preprint
Notes
  • This paper compares the R&​D disclosure practices in France and Canada, as evidenced in the annual reports of 76 French and 110 Canadian listed companies. It finds that Canadian high-tech companies (hardware, software, and biotechnology) disclose significantly more information on their R&​D activities than their French counterparts. It also finds a strong link between R&​D intensity and R&​D disclosure among Canadian high-tech companies. Canadian companies overall are also found to be more likely to use non-financial disclosure as a means to resolve any R&​D information asymmetry, while French firms disclose more traditional financial and accounting information. Canadian companies are also more willing than French firms to provide information concerning their future R&​D expenditures. These results are consistent with inherent cultural and capital market differences between France and Canada. In contrast, the study does not find any significant difference in R&​D expenditure capitalization policies between French and Canadian firms.
  • R&​D disclosure; France; Canada
  • RePEc:ebg:heccah:0783
Language
  • English
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