This paper tries to analyze the likely advantages to draw from R&D internationalization in Multinational companies. Using a sample of 160 American firms over the period 2001-2006, we find that a hierarchical classification of FMNs according to their performances and their expenditure of R&D...

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of Equity capital. The empirical research is based on companies listed in the French SBF 120 stock market index. The findings confirm our hypotheses that stipulate the existence of a...

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of Equity capital. The empirical research is based on companies listed in the French SBF 120 stock market index. The findings confirm our hypotheses that stipulate the existence of a...