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

10.1007/s11156-007-0023-1

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Bibliographic Details
Main Authors:	Chan, H.W.H., Faff, R.W., Gharghori, P., Ho, Y.K.
Other Authors:	FINANCE & ACCOUNTING
Format:	Article
Published:	2013
Subjects:	Accounting for R&D Accounting methods Australian GAAP Capitalization of R&D Future returns Resource-based view
Online Access:	http://scholarbank.nus.edu.sg/handle/10635/44461
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Institution:	National University of Singapore

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