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Article

Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea

by 1 and 2,*
1
Department of Accounting, Jeonbuk National University, Jeonju 54896, Korea
2
Division of Accounting/Tax and Management Information Systems, Kyonggi University, Suwon 16227, Korea
*
Author to whom correspondence should be addressed.
Sustainability 2020, 12(8), 3418; https://doi.org/10.3390/su12083418
Received: 18 March 2020 / Revised: 13 April 2020 / Accepted: 20 April 2020 / Published: 22 April 2020
(This article belongs to the Section Economic and Business Aspects of Sustainability)
The purpose of this paper is to investigate the relationship between corporate environmental responsibility (CER) and R&D accounting treatment. Using firms listed in the Korea Stock Exchange (KSE) market between the years 2014 and 2018, this study not only investigates this relationship but also expands upon CER activities in various aspects, such as environmental performance strategy, environmental performance organization, and environmental shareholders. Furthermore, the positive association between various CER activities and R&D capitalization is significant in a highly competitive market. This relationship is robust with an alternative measure of CER activities and firm-fixed effects. This result implies that firms participating in CER activities focus on sustainable commercial success, unlike other firms. View Full-Text
Keywords: corporate environmental responsibility (CER); competitive product market; research and development (R& D) capitalization; accounting treatment; sustainability corporate environmental responsibility (CER); competitive product market; research and development (R& D) capitalization; accounting treatment; sustainability
MDPI and ACS Style

Kim, S.; Lee, J. Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea. Sustainability 2020, 12, 3418. https://doi.org/10.3390/su12083418

AMA Style

Kim S, Lee J. Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea. Sustainability. 2020; 12(8):3418. https://doi.org/10.3390/su12083418

Chicago/Turabian Style

Kim, Suyon; Lee, Jaehong. 2020. "Accounting Treatment of R&D for Environmentally Responsible Firms: Evidence from South Korea" Sustainability 12, no. 8: 3418. https://doi.org/10.3390/su12083418

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