Penetrating the Book‐to‐Market Black Box: The R&D Effect

• 1 April 1999
• journal article
• Published by Wiley in Journal of Business Finance & Accounting
• Vol. 26  (3-4) , 419-449
• https://doi.org/10.1111/1468-5957.00262

Abstract

Keywords

• STOCK RETURNS
• BOOK-TO-MARKET EFFECT
• R&D EFFECT
• R&D ACCOUNTING