Measuring R&D activity through 10-K narrative disclosures
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Innovation Policy and R&D
Intellectual Property and Patents
Publication details
- Journal / source
- Research Policy
- Publisher
- Elsevier BV
- Volume
- 55
- Issue
- 3
- Pages
- 105409–105409
- Publication date
- 19 January 2026
- Language
- EN