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Keywords: R&D capitalization
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 300–320.
Published: 18 January 2023
.... Multiple linear regressions were performed on the pooled cross-sectional time-series total R&D, capitalized expenditures, expensed costs and other key financial factors to test for the effects of R&D on the stock prices, contemporaneous stock returns and subsequent stock returns for the full sample...
