What question did this study set out to answer?

The aim is to determine how realized benefits from R&D can influence its investment valuation based on reported earnings.

March 18, 2026

The Accounting Based Valuation of Corporate R&D.

Key Points

The aim is to determine how realized benefits from R&D can influence its investment valuation based on reported earnings.
Review of previous research on R&D valuation
Analysis of data and econometric challenges
Evaluation of corporate R&D productivity
Assessment of R&D's impact on earnings and market value
Identified methodologies for extracting R&D benefits from earnings
Demonstrated R&D’s correlation with market value and productivity
Highlighted accounting implications of R&D investments

Abstract

Abstract Focuses on how to extract realized research and development (R Data and econometric issues; Productivity of corporate R R&D Impact on accounting earnings and market value of equity.

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Theodore Sougiannis (Sat,) studied this question.

www.synapsesocial.com/papers/69ba44154e9516ffd37a5f32 — DOI: https://doi.org/10.2308/tar-9410256360

The Accounting Based Valuation of Corporate R&D.

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Abstract

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