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。

youdao

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。

youdao

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。

youdao

Or take the FASB's Statement 2, which requires companies to deduct research and development expenditures from income in the period in which they are made.

FORBES: Why Everybody's Jumping On The Accountants These Days

For companies with already high payout ratios, this can be problematic, as a higher percentage of earnings paid to shareholders may crimp capital expenditures or research and development commitments that are needed to keep the business growing.

FORBES: Buy Stocks That Pay, And Can Keep Paying

According to a report released by the Wood Mackenzie firm in early January, Eagle Ford is now the largest oil and gas development on the face of the earth based on total capital expenditures.

FORBES: The Blessing That is the Eagle Ford Shale