In my dissertations, I want to investigate how the inadequate treatment of internal intangibles affect the value relevance of financial information ( especially earning quality).
since most intangible investment are expensed when incurred while the benefits from them are reported later so the matching principle is distorted. I want to focus the study on example on high tech company which depend intensivly on R&D, and investigate how IFRS requirements of expensing Research and Devolpement , except in some cases, have an effect on the value relevance of financial information and earning quality.
I hope that my topic will get assigned to experienced creative writer who can handle such a requirements and get the date and if I am happy with the proposal work I would like to continue working the dissertation with the same writer, so please I hope you would deserve my trust.
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