The relation between R&D intensity and future market returns: does expensing versus capitalization matter?

Howard Chan, Robert William Faff, Philip Gharghori and Yew Ho ()

Review of Quantitative Finance and Accounting, 2007, vol. 29, issue 1, pages 25-51

Keywords: Accounting for R&D; Capitalization of R&D; Future returns; Accounting methods; Australian GAAP; Resource-based view; G12; G14 (search for similar items in EconPapers)
Date: 2007
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