The relation between R&D intensity and future market returns: does expensing versus capitalization matter?
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More about this item
KeywordsAccounting for R&D; Capitalization of R&D; Future returns; Accounting methods; Australian GAAP; Resource-based view; G12; G14;
All these keywords.
- G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
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