Cunha, Ana; Moreira, José - In: Notas Económicas (2010) 31, pp. 06-23
econometric models, and takes into consideration the kind of information companies display and the adoption of IASB accounting … standards in 2005. The empirical evidence suggests that investors value positively R&D information, most especially when it is … quantitative and relates to the capitalisation of such expenses. Their value relevance is less obvious when the information is …