The Accounting Review Vol. 69 No. 1 1994
The Accounting Based Valuation of Corporate R&D.
Abstract
Focuses on how to extract realized research and development (R&D) benefits from reported earnings and how to use those benefits in determining R&D investment value. Previous research on R&D valuation; Data and econometric issues; Productivity of corporate R&D; R&D Impact on accounting earnings and market value of equity.
- DOI
- 10.2308/tar-9410256360
- Volume
- 69
- Issue
- 1
- Pages
- 44-68
- Language
- en
- Sources
- openalex crossref