Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5086839 | Journal of Accounting and Economics | 2011 | 19 Pages |
Abstract
⺠We explore how R&D-related earnings performance and variability depend on firm size. ⺠We find that R&D-related earnings performance increases with size. ⺠We also find that R&D-related earnings volatility decreases with size. ⺠These results are consistent with R&D productivity increasing with scale. ⺠We also show that R&D scale is associated with lower market returns.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Mustafa Ciftci, William M. Cready,