Karjalainen, Pasi - In: International Journal of Accounting, Auditing and … 4 (2007) 1, pp. 1-30
This paper investigates a firm's investments in research and development (R&D) capital in different financial systems. This study examines both country-specific and firm-specific factors in the creation of a firm's R&D capital. The economic relevance of the estimated R&D capital in different...
