Instead, semiconductor firms simply squeezed more patents out of existing research and development expenditures.
相反，半导体公司只是从现有的研发支出中榨取更多的专利。
The development expenditures of the intangible assets can be reliably measured.
归属于该无形资产开发阶段的支出能够可靠地计量。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
应用推荐