R&D intensity within corporate Australia : Evidence from large ASX-listed entities
Journal article
Ciro, Tony, Terzioglu, Bülend and Lam, Ian. (2022). R&D intensity within corporate Australia : Evidence from large ASX-listed entities. Australian Tax Forum. 37(4), pp. 601-624.
Authors | Ciro, Tony, Terzioglu, Bülend and Lam, Ian |
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Abstract | The article undertakes an empirical study that explores the reporting and disclosure of research and development (R&D) expenditure during the 2020 financial year. The aim of the article is to provide empirical evidence of a link between tax incentives and R&D activity within corporate Australia. The scope of the study is confined to Australia's top 300 ASX/S&P-listed entities within the 2020 financial year. Large-listed entities within the ASX/S&P 300 were chosen since they are the most R&D-active firms within corporate Australia. Our study concluded that R&D activity and intensity does exist within corporate Australia and is highly correlated with overall firm profitability and firm value. The finding is consistent with other international studies that reported a strong correlation between R&D intensity and market capitalisation and earnings. |
Year | 2022 |
Journal | Australian Tax Forum |
Journal citation | 37 (4), pp. 601-624 |
Publisher | The Tax Institute |
ISSN | 0812-695X |
Web address (URL) | https://search.ebscohost.com/login.aspx?direct=true&AuthType=shib&db=bth&AN=161596073&site=ehost-live&scope=site&custid=s5501413 |
Page range | 601-624 |
Publisher's version | License All rights reserved File Access Level Controlled |
Output status | Published |
Publication dates | |
Online | 2022 |
Publication process dates | |
Accepted | 17 Oct 2022 |
Deposited | 09 Nov 2023 |
https://acuresearchbank.acu.edu.au/item/8zyv2/r-d-intensity-within-corporate-australia-evidence-from-large-asx-listed-entities
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