Journal of Applied Accounting Research: Volume 23 Issue 4

Guest editorial: Institutions and R&D investment: prospects and challenges

Moshfique Uddin, Md Ashraful Alam, Hassan Yazdifar

R&D spending intensity of private vs public firms: the role of cash flow, leverage and information quality

Emmanuel Adu-Ameyaw, Albert Danso, Linda Hickson, Theophilus Lartey

This study provides a large sample comparison of research and development (R&D) spending intensity in private and public firms and the extent to which these firms' unique…

The effect of institutions on R&D investment: the case of four mediterranean euro area states

Vasileios Vlachos

This study investigates the impact of institutional factors on firms investing in R&D.

Corruption, R&D and performance: firm-level evidence from Latin America

Marco Túlio Dinali Viglioni, Manuel Portugal Ferreira, Carlos Eduardo Stefaniak Aveline, Juciara Nunes de Alcântara

This study aims to investigate how firms' perceived level of corruption moderates the relationship between Research and Development (R&D) investments and firms' financial…

The impact of research and development expenditure on firm performance and firm value: evidence from a South Asian emerging economy

Md. Musfiqur Rahman, Md. Shuvo Howlader

The main purpose of the study is to analyze the impact of research and development (R&D) expenditure on firm performance and firm value in an emerging economy.

R&D intensity and firms dividend policy: evidence from BRICS countries

Fakhrul Hasan, Sujana Shafique, Bijoy Chandra Das, Rajib Shome

Given the importance of both research and development (R&D) investments and dividend policy in the growth of firms, this paper examines the moderating effects of investor…

Creating value via R&D, marketing costs and financial matters

Abedalqader Rababah, Homa Molavi, Shayan Farhang Doust

The aim of this study is to examine the effect of financial leverage impact on customer satisfaction and marketing costs including research and development (R&D) and advertisement…

The effect of R&D activities on the market response and company's performance during the shock caused by the COVID-19 pandemic in Iran

Parisa Saadat Behbahaninia, Mohadeseh Golbidi

The purpose of this study is to investigate whether research and development (R&D) activities reduce the performance damage caused by a critical situation, such as the COVID-19…