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

Review of Quantitative Finance and Accounting

Volumn 29, Issue 1, 2007, Pages 25-51

  Chan, Howard W H ^a   Faff, Robert W ^b   Gharghori, Philip ^b   Ho, Yew Kee ^c  

^a UNIVERSITY OF MELBOURNE   (Australia)

^b MONASH UNIVERSITY   (Australia)

^c NATIONAL UNIVERSITY OF SINGAPORE   (Singapore)

Author keywords

Accounting for R D; Accounting methods; Australian GAAP; Capitalization of R D; Future returns; Resource based view

Indexed keywords

EID: 34548207656     PISSN: 0924865X     EISSN: 15737179     Source Type: Journal    
DOI: 10.1007/s11156-007-0023-1     Document Type: Article

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