Evaluation of the Impact of R&D on EPS in the Oil and Gas Industry (Manuscripts) (Research and Development) (Earnings Per Share)
Academy of Accounting and Financial Studies Journal 2002, May, 6, 2
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Publisher Description
ABSTRACT Investment in Research and Development (R&D) creates intangible assets with a high earning potential. Several industries have a continuous R&D program due to the competitive nature of business. Thus R&D outlays may be viewed as fixed costs necessary for firms to achieve growth in size and earnings. The impact of R&D on earnings is measured by degree of R&D leverage, a term analogous to degrees of operating and financial leverage. This paper specifically tests the relationship between changes in R&D outlays and their impact on earnings for a sample of firms within petroleum drilling, refining, and oil and gas field services industry.
GENRE
Business & Personal Finance
RELEASED
2002
May 1
LANGUAGE
EN
English
LENGTH
17
Pages
PUBLISHER
The DreamCatchers Group, LLC
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
290.5
KB
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