We investigate whether the use of a high quality auditor and increased regulatory monitoring of R&D reporting influence both the level of R&D expenditure capitalized by Australian companies from 1992 to 2002 and the market’s perception of the reliability of these figures. The results indicate...

We investigate whether the use of a high-quality auditor and increased regulatory monitoring of R&D reporting influence both the level of R&D expenditure capitalized by Australian companies from 1992 to 2002 and the market's perception of the reliability of these figures. The results indicate...

PurposeThis article investigates the impact of the growth of the share of various government expenditure programmes in the GDP on economic growth in developing countries while taking into consideration the major issue of potential simultaneity.FindingsBased on data from the World Bank and using...

According to the international methodology and the National Economy Classification of Activities, the research and development domain stands for the systemic and creative activity to increase the entire knowledge level- including humanistic, cultural and social knowledge- as well as its use to...