This paper evaluates what we have learned about the relevance and reliability of financial
and non‐financial information on intangibles from the value‐relevance literature. Because …

This article presents the results of a systematic literature review on intangibles and
intellectual capital (IC) focusing on articles published in the top 20 accounting journals …

The paper investigates the R&D impact on the financial value of the company. The first part
focuses on the previous findings in the existing literature and the relationships between R&D …

The empirical evidence suggests that firms in high-tech industries exhibit high stock return
volatility. In this paper, we conceive of the R&D investment intensity as a possible …

Sažetak This study examined the impact of research and development (R&D) investment
behaviour on the corporate performance of the Taiwanese semiconductor industry, which …

We examine the relative importance of observed and unobserved firm-and manager-specific
heterogeneities in determining executive compensation incentives and firm policy, risk, and …

R&D investment can reduce costs through efficient production technology, which has a
positive (+) impact on future performance. On the other hand, R&D investment has …

This book develops and illustrates a comprehensive, multi-level framework for the
evaluation of industrial research and development (R&D) activities and the measurement of …

We examine the impact of strategic investment choices at the time of the IPO on:(i) the post‐
issue operating performance and (ii) the likelihood of failure and time‐to‐failure of newly …

We investigate how the accounting treatment of intangible assets on managers' likelihood of
issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles …