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Keywords: R&D expenditure
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Journal Articles
R&D expenditure and managerial ownership: evidence from firms of high-vs-low R&D intensity
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Journal of Financial Reporting and Accounting (2023) 21 (3): 654–672.
Published: 07 January 2022
.... This study aims to explore the extent to which managerial ownership influences R&D expenditure decisions. Design/methodology/approach Apart from the linear regression models, this study uses a semi-parametric quantile regression analysis for a sample of German non-financial firms throughout 2009–2018...
