Shah, Syed Zulfiqar Ali; Liang, Shuang; Akbar, Saeed - In: International Review of Financial Analysis 30 (2013) C, pp. 158-169
This study examines the value relevance of research and development (R&D) expenditures in the pre and post International Financial Reporting Standards (IFRS) periods in the UK. It also examines firm size and sector-based differences in the value relevance of R&D during the sample period between...