The Accounting Based Valuation of Corporate R&D.
研究如何从报告收益中提取已实现的研发收益，并用于确定研发投资价值，涉及数据、计量问题及研发对会计收益和权益市场价值的影响。
Abstract Focuses on how to extract realized research and development (R&D) benefits from reported earnings and how to use those benefits in determining R&D investment value. Previous research on R&D valuation; Data and econometric issues; Productivity of corporate R&D; R&D Impact on accounting earnings and market value of equity.