O'Connell, Vincent; AbuGhazaleh, Naser M.; Tahat, Yasean; … - In: Journal of Open Innovation: Technology, Market, and … 8 (2022) 3, pp. 1-15
This paper explores the interrelationship between R&D investment, financial leverage, and a firm's R&D innovation … success. Using a sample of UK and EU firms, we predict that changes in one-year-ahead R&D investment are negatively associated … innovations from their R&D work. We use insights from International Accounting Standard (IAS) 38: Intangible Assets to measure R …