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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Lopes, I. T. (2017). Development expenditures as source of revenue and market valuation: evidence from the Iberian cluster. International Journal of Innovation and Regional Development. 7 (4), 273-289
Exportar Referência (IEEE)
I. T. Lopes,  "Development expenditures as source of revenue and market valuation: evidence from the Iberian cluster", in Int. Journal of Innovation and Regional Development, vol. 7, no. 4, pp. 273-289, 2017
Exportar BibTeX
@article{lopes2017_1732356910219,
	author = "Lopes, I. T.",
	title = "Development expenditures as source of revenue and market valuation: evidence from the Iberian cluster",
	journal = "International Journal of Innovation and Regional Development",
	year = "2017",
	volume = "7",
	number = "4",
	doi = "10.1504/IJIRD.2017.10007286",
	pages = "273-289",
	url = "http://www.inderscience.com/jhome.php?jcode=ijird"
}
Exportar RIS
TY  - JOUR
TI  - Development expenditures as source of revenue and market valuation: evidence from the Iberian cluster
T2  - International Journal of Innovation and Regional Development
VL  - 7
IS  - 4
AU  - Lopes, I. T.
PY  - 2017
SP  - 273-289
SN  - 1753-0660
DO  - 10.1504/IJIRD.2017.10007286
UR  - http://www.inderscience.com/jhome.php?jcode=ijird
AB  - Over the last decades, companies have been aligning its strategy with focus on research and development activities, towards future economic benefits. These innovative activities are, in many cases, associated to changes by introducing new methods, ideas, processes, products, and learning practices. Innovation also translates the ability to produce and transform knowledge, contributing to potential economic returns. The current research aims to identify whether development expenditures (application of research findings or other knowledge), recognized in the firms’ annual statement of financial position, have a significant impact on Iberian firms’ revenues and on market valuation. Based on the 68 Iberian non-financial listed companies, with active development projects over the period 2010-2015, an econometric framework was regressed. Portugal and Spain are significantly aligned on the impact of development expenditures on predicting firm’s revenue and firm’s market valuation. This intangible asset, when managed together with other intangible resources, can generate higher value-added inflows, if compared with its isolated effects. Research didn’t evidence any significant time effects neither activity sector effects.
ER  -