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This paper documents the extent and analyses the effects of divergent methods of accounting for research and development and production costs in the international aerospace industry. We find practices that vary enormously from one country to another but also within country. We also discuss the use of the program accounting method. Further, we simulate the consequences of divergent methods on shareholder value and discuss the extant research on R&D and capital market effects.

comptabilité contrôle audit/comptabilité contrôle audit

Incidence sur les états financiers des méthodes de comptabilisation des dépenses de recherche et développement et des coûts de production : le cas de l'industrie aérospatiale internationale