Η επίδραση της διαφθοράς στο επίπεδο της χώρας στην κεφαλαιοποίηση των εξόδων έρευνας και ανάπτυξης
Country level corruption and R&D capitalisation
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Keywords
Έρευνα και ανάπτυξη ; Διαφθορά ; Κεφαλαιοποίηση του κόστους ανάπτυξης ; Εταιρική διακυβέρνησηAbstract
In this dissertation we investigate the factors that influence the company's decision to capitalize on development costs. The key question we answer is whether a country's level of corruption has an impact on a company's decision to capitalize development costs. Secondly, we investigate whether corporate governance indicators provide information about the specific decision of each company. Third, we investigate the existence of additional determinants of the decision of development costs capitalization.