Guidara, Rihab; Boujelbene, Younes - In: International Journal of Academic Research in … 4 (2014) 2, pp. 26-37
The aim of this paper is to investigate the impact of research and development investment (R&D) on managers’ behaviour. Specifically, considering that R&D is a specific investment, inherently exposed to a high level of uncertainty and high information asymmetry and that R&D accounting choices...