Article ID Journal Published Year Pages File Type
5086839 Journal of Accounting and Economics 2011 19 Pages PDF
Abstract
► We explore how R&D-related earnings performance and variability depend on firm size. ► We find that R&D-related earnings performance increases with size. ► We also find that R&D-related earnings volatility decreases with size. ► These results are consistent with R&D productivity increasing with scale. ► 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
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