Are Investor Reactions to R&D Influenced by the Corporate Headquarter's Location?

Zane L Swanson and Robert Singer

Review of Quantitative Finance and Accounting, 2002, vol. 18, issue 1, 5-19

Abstract: This study provides evidence that investors react differently to R&D (line item) information according to the disclosure regimes of a firm's headquarters-country. The stock market response is significantly lower for R&D information from code law countries (continental Europe) than for common law countries (such as Britain). Copyright 2002 by Kluwer Academic Publishers

Date: 2002
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