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• W4214574644 abstract "We examine whether U.S. high-tech firms are more or less conditionally conservative compared to low-tech firms. We anticipate high-tech firms to display lower conditional conservatism because they are more financially constrained and feature lower level of asset tangibility. In line with our predictions, we show that high-tech companies are less conditionally conservative relative to low-tech companies. We also show that this negative relationship between conditional conservatism and tech-sector membership is attributable to low leverage and high R&D expenditures since SFAS No. 2 allows U.S. companies to expense R&D costs." @default.
• W4214574644 created "2022-03-02" @default.
• W4214574644 creator A5008609415 @default.
• W4214574644 creator A5021869039 @default.
• W4214574644 creator A5057231192 @default.
• W4214574644 date "2022-02-01" @default.
• W4214574644 modified "2023-09-24" @default.
• W4214574644 title "Leverage, R&D Expenditures, and Accounting Conservatism: Evidence from Technology Firms" @default.
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