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R&D Narrative Disclosure, Corporate Governance And Market Value: Evidence From France
Journal of Applied Business Research
<p>We investigate the impact of R&D narrative disclosure on the market value of equity for a sample of French companies during the period 2000–2004. Using 3SLS estimation on a panel data of 98 French firms, we find, ceteris paribus, positive (but insignificant) association between R&D voluntary disclosure and the market value of equity. Both R&D intensity and R&D capitalization lead French firms to disclose more R&D narrative information. However, they impact differently thedoi:10.19030/jabr.v32i1.9527 fatcat:5zw35q42dfeuzhbfto5ofcqbxy