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- W1519832057 abstract "This paper provides empirical evidence of the impact of volatility in R&D expenditures on stock return using a sample of 4539 publicly listed U.S. firms in the period 1980-2010. We consider: dead versus long-lived firms, young versus mature firms, expansionary versus recessionary periods, and R&D-increased versus R&D-decreased firms. By including the volatility in R&D expenditures, we are able to more fully investigate the role of financial constraints on R&D expenditures. We find that managers manipulate earnings to improve or smooth their firm’s reported performance. It is also consistent with the avoidance of disruption to the R&D function. However, the negative association is inconsistent with managers succeeding to adjust their R&D expenditure to curtail overinvestment in valuedecreasing R&D projects." @default.
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- W1519832057 date "2014-01-01" @default.
- W1519832057 modified "2023-09-23" @default.
- W1519832057 title "R&D Expenditure Volatility and Stock Return: Earnings Management, Adjustment Costs or Overinvestment?" @default.
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- W1519832057 doi "https://doi.org/10.2139/ssrn.2482827" @default.
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