García-Posada, Miguel; Menéndez Pujadas, Álvaro; … - 2020
tangible and intangible fixed assets, paying special attention to the case of R&D, and which funding sources are used for each … all asset types. In the case of size, larger firms invest more in R&D and intangibles but less in tangible fixed assets … cash flow is the most important source of funding for intangibles and R&D, whereas financial debt is the most important …