TY - JOUR
T1 - Firm size, sector and market valuation of R&D expenditures
AU - Shah, Syed Zulfiqar Ali
AU - Stark, Andrew W.
AU - Akbar, Saeed
N1 - Copyright:
Copyright 2008 Elsevier B.V., All rights reserved.
PY - 2008/3/5
Y1 - 2008/3/5
N2 - Significant market value effects of RD are found for UK firms of all sizes. Sector-based analyses indicate large, positive and statistically significant influences of RD on market values of UK firms in both manufacturing and nonmanufacturing sectors.
AB - Significant market value effects of RD are found for UK firms of all sizes. Sector-based analyses indicate large, positive and statistically significant influences of RD on market values of UK firms in both manufacturing and nonmanufacturing sectors.
KW - International Financial Reporting Standards
KW - Accounting conservatism
KW - IFRS adoption
UR - http://www.scopus.com/inward/record.url?scp=40449091696&partnerID=8YFLogxK
U2 - 10.1080/17446540701537756
DO - 10.1080/17446540701537756
M3 - Article
AN - SCOPUS:40449091696
VL - 4
SP - 87
EP - 91
JO - Applied Financial Economics Letters
JF - Applied Financial Economics Letters
SN - 1744-6546
IS - 2
ER -