Section Twenty One

Accounting and Budgeting of R&D Expenditures

TOPICS COVERED IN THIS SECTION INCLUDE:

Modified: January 9, 2017

Acs, Z.J. and Isberg, S.C., "Innovation, Firm Size and Corporate Finance", Economics Letters, Vol. 35, No. 3, 1991, pp. 323-326

Advani, Rahul, "Technology Strategy of Defence Industry Acquisitions: A Comparative Assessment of Two Giants", International Journal of Technology Management, Vol. 15, No. 8, 1998, pp. 781-804

Ahmed, Kamran and Falk, Haim, "The Value Relevance of Management's Research and Development Reporting Choice: Evidence from Australia', Journal of Accounting and Public Policy, Vol. 25, No. 3, May-June, 2006, pp. 231-264

Aked, N.H. and Reader, R.D., "Re-charging the Costs of R&D: When Is It Appropriate?", R&D Management, Vol. 9, No. 2, February, 1979, pp. 55-60

Aldrich, C. and Morton, T.E., "Optimal Funding Paths for a Class of Risky R&D Projects", Management Science, Vol. 21, 1975, pp. 491-500

Alston, F.M., "Recovering IR&D/B&P Costs", NCMA Journal, Summer, 1986, pp. 55-59

Amesse, Fernand, Latour, Robert, Rebolledo, Claudia and Sequin-Dulude, Louise, "The Telecommunications Equipment Industry in the 1990s: From Alliances to Mergers and Acquisitions", Technovation, Vol. 24, No. 11, November, 2004, pp. 885-897

Angelis, Diana I., "Capturing the Option Value of R&D", Research-Technology Management, Vol. 43, No. 4, July-August, 2000, pp. 31-34

Ansari, S.L., "Accounting and Reporting R&D Costs - Current Practices and Problems", Research Management, Vol. 19, No. 6, November, 1976, pp. 28-34

Armistead, W.H., "Research and Development in Large Manufacturing Corporations", Research Management, Vol. 24, No. 6, November, 1981, pp. 28-33

Armstrong, John, "It's Possible To Spend Too Much on RD&E", Research-Technology Management, Vol. 40, No. 5, September-October, 1997, pp. 10-11

Augustyn, F.M., "Tax Analysis of Research and Development Cost- sharing Arrangements", Tax Lawyer, Vol. 42, No. 4, Summer, 1989, pp. 961-999

Baba, Yasunori, Kikuchi, Jun-ichi and Mori, Shunsuke, "Japan's R&D Strategy Reconsidered: Departure from the Manageable Risks", Technovation, Vol. 15, No. 2, March, 1995, pp. 65-78

Baber, W.R., Fairfield, P.M. and Haggard, J.A., "The Effect of Concern About Reported Income on Discretionary Spending Decisions: The Case of Research and Development", Accounting Review, Vol. 66, No. 4, October, 1991, pp. 818-829

Bachman, P.W., "The Value of R&D in Relation to Company Profits", Research Management, Vol. 15, No. 3, May, 1972, pp. 58-63

Baker, N.R., Souder, W.E., Shumway, C.R., Maher, P.M. and Rubenstein, A.H., "A Budget Allocation Model for Large Hierarchical R&D Organizations", Management Science, Vol. 23, No. 1, September, 1976, pp. 59-70

Balderston, Jack, "An Inquiry into Overhead Rates and Distribution Practices", Journal of the Society of Research Administrators, Vol. 5, No. 2, Fall, 1973, pp. 21-29

Baldwin, C.Y., "How Capital Budgeting Deters Innovation - And What To Do About It", Research-Technology Management, Vol. 34, No. 6, November-December, 1991, pp. 39-45

Ball, R., Thomas, R.E. and McGrath, J., "Influence of R&D Accounting Conventions on Internal Decision-making of Companies", R&D Management, Vol. 21, No. 4, October, 1991, pp. 261-269

Balsmeier, Benjamin, "Unions, Collective Relations Laws and R&D Investment in Emerging and Developing Countries", Research Policy, Vol. 46, No. Issue 1, February, 2017, pp. 292-304

Bannert, Valerie and Tschirky, Hugo, "Integration Planning for Technology Intensive Acquisitions", R&D Management, Vol. 34, No. 5, November, 2004, pp. 481-494

Barreto, Leonardo and Kypreos, Socrates, "Endogenizing R&D and Market Experience in the 'Bottom-up' Energy-systems ERIS Model", Technovation, Vol. 24, No. 8, August, 2004, pp. 615-629

Batty, J., "Accounting for Research and Development", London: Gower, 1988

Bean, Alden S., Russo, M. Jean and Whitely, Roger L., "Benchmarking Your R&D: Results from IRI/CIMS Annual Survey for FY'98", Research-Technology Management, Vol. 43, No. 1, January-February, 2000, pp. 16-24

Bean, Alden S., Einoff, Karl and Russo, M. Jean, "Benchmarking Your R&D: Results from IRI/CIMS Annual Survey for FY'97", Research-Technology Management, Vol. 42, No. 1, January-February, 1999, pp. 24-34

Bean, Alden S., Russo, M. Jean and Whitely, Roger L., "Benchmarking Your R&D: Results from IRI/CIMS Annual R&D Survey for FY'96", Research-Technology Management, Vol. 41, No. 1, January-February, 1998, pp. 21-30

Bean, A.S. and Guerard Jr., J.B., "A Comparison of Census/NSF R&D Data vs. Compustat R&D Data in a Financial Decision-Making Model", Research Policy, Vol. 18, No. 4, August, 1989, pp. 193- 208

Beckman, Christine M., Burton, M. Diane and O'Reilly, "Early Teams: The Impact of Team Demography on VC Financing and Going Public", Journal of Business Venturing, Vol. 22, No. 2, March, 2007, pp. 147-173

Beenhakker, H.L., "Effect of Delays on the Present Value of a Project", IEEE Transactions on Engineering Management, Vol. EM- 21, No. 3, August, 1974, pp. 95-101

Bellalah, Mondher, "Irreversibility, Sunk Costs and Investment under Incomplete Information", R&D Management, Vol. 31, No. 2, April, 2001, pp. 115-126

Bender, A.D., Pyle III, E.B., Westlake, W.J. and Douglas, Bryce, "Simulation of R&D Investment Strategies", OMEGA, Vol. 4, No. 1, February, 1976, pp. 67-77

Benou, Georgina, Madura, Jeff and Ngo, Thanh, "Wealth Creation from High-tech Divestitures", The Quarterly Review of Economics and Finance, Vol. 48, No. 3, August, 2008, pp. 505-519

Ben-Zion, U., "The R&D and Investment Decision and Its Relationship to the Firm's Market Value: Some Preliminary Results", in R&D, Patents, and Productivity, Z. Griliches, ed., Chicago, IL: University of Chicago Press, 1984

Bertrand, Olivier and Zuniga, Pluvia, "R&D and M&A: Are Cross-border M&A Different? An Investigation on OECD Countries", International Journal of Industrial Organization, Vol. 24, No. 2, March, 2006, pp. 407-423

Betts, Julian R., Odgers, Cameron W. and Wilson, Michael K., "The Effects of Unions on Research and Development: an Empirical Analysis Using Multi-year Data", Canadian Journal of Economics, Vol. 34, No. 3, August, 2001, pp. 785-806

Biekpe, Nicholas, Klumpes, Paul and Tippett, "Analytic Solutions for the Value of the Option to (Dis)invest", R&D Management, Vol. 31, No. 2, April, 2001, pp. 149-161

Bierman, Jr., H. and Dukes, R.E., "Accounting for Research and Development Costs", The Journal of Accountancy, Vol. 139, No. 4, April 19, 1975, pp. 48-55

Bigwood, Michael P., "Applying "Cost of Innovation" to Technology Planning", Research-Management, Vol. 43, No. 3, May-June, 2000, pp. 39-46

Billings, B. Anthony and Fried, Yitzhak, "The Effects of Taxes and Organizational Variables on Research and Development Intensity", R&D Management, Vol. 29, No. 3, July, 1999, pp. 289-301

Billings, B. Anthony, Glazunov, Sergei N. and Houston, Melvin, "The Role of Taxes in Corporate Research and Development Spending", R&D Management, Vol. 31, No. 4, October, 2001, pp. 465-477

Billings, B. Anthony, Musazi, Buagu G.N. and Moore, John W., "The Effects of Funding Source and Management Ownership on the Productivity of R&D", R&D Management, Vol. 34, No. 3, June, 2004, pp. 281-294

Bisio, Attilio and Gastwirt, L.E., "R&D Expenditures and Corporate Planning", Research Management, Vol. 23, No. 1, January, 1980, pp. 23-26

Black, Guy, "Financial Variables Associated with R&D Expenditures by Industry", Staff Discussion Paper, Program of Policy Studies in Science and Technology, The George Washington University, Washington, DC, 1968

Blanning, R.W., "Variable-Base Budgeting for R&D", Management Science, Vol. 27, No. 5, May, 1981, pp. 547-558

Bloom, Nick, Griffith, Rachel and van Reenen, John, "Do R&D Tax Credits Work? Evidence from a Panel of Countries 1979-1997", Journal of Public Economics, Vol. 85, No. 1, July, 2002, pp. 1-31

Blume, B.E., "Analysis of Engineering Costs", IRE Transactions on Engineering Management, Vol. EM-4, No. 1, March, 1957, pp. 13-16

Bobis, A.H., Cooke, T.F. and Paden, J.H., "A Funds Allocation Method to Improve the Odds for Research Successes", Research Management, Vol. 14, No. 2, March, 1971, pp. 34-49

Boer, F. Peter, "Financial Management of R&D 2002", Research-Technology Management, Vol. 45, No. 4, July-August, 2002, pp. 23-35

Boer, F. Peter, "Valuation of Technology Using "Real Options"", Research-Technology Management, Vol. 43, No. 4, July-August, 2000, pp. 26-30

Boer, R.P., "The Valuation of Technology: Business and Financial Issues in R&D", New York: John Wiley & Sons, 1999

Boer, F. Peter, "Traps, Pitfalls and Snares in the Valuation of Valuation of Technology", Research-Technology Management, Vol. 41, No. 5, September-October, 1998, pp. 45-54

Boer, F. Peter, "Linking R&D to Growth and Shareholder Value", Research-Technology Management, Vol. 37, No. 3, May-June, 1994, pp. 16-22

Borman, Stu, "Effect of Restructuring on R&D Still at Issue", Chemical & Engineering News, Vol. 67, No. 31, July 31, 1989, p. 27

Bornstein, Morris, "Pricing Research and Development Services in the USSR", Research Policy, Vol. 13, No. 2, April, 1984, pp. 85- 100

Bowander, B., Racherla, J.K., Mastakar, N.V. and Krishnan, S., "R&D Spending Patterns of Global Firms", Research-Technology Management, Vol. 48, No. 5, September-October, 2005, pp. 51-59

Bowonder, B., Yadav, S. and Kamar, B. Sunil, "R&D Spending Patterns of Global Firms", Research-Technology Management, Vol. 43, No. 5, September-October, 2000, pp. 40- 56

Bowonder, B. and Yadav, P. Srinivas, "R&D Spending Patterns of Global Firms", Research-Technology Management, Vol. 42, No. 6, November-December, 1999, pp. 44-

Boyer, Andre and Palda, K.S., "Optimal Development Budgets Tied to the Marketing Mix", R&D Management, Vol. 6, No. 1, October, 1975, pp. 1-10

Bravard, W.N., "R&D Limited Partnerships: An Emerging Method for Funding Research and Development", Market Research Co., 1985

Breitzman, Anthony and Thomas, Patrick, "Using Patent Citation Analysis to Target/Value M&A Candidates", Research-Technology Management, Vol. 45, No. 5, September-October, 2002, pp. 28-36

Breitzman, Anthony, Thomas, Patrick and Cheney, Margaret, "Technological Powerhouse or Diluted Competence: Assessing Mergers via Patent Analysis", R&D Management, Vol. 32, No. 1, January, 2002, pp. 10

Brenner, M.S., "R&D Cut Before - Not After - Acquisition", Research-Technology Management, Vol. 33, No. 3, May-June, 1990, pp. 15-18

Bresman, Henrik, Birkinshaw, Julian and Nobel, Robert, "Knowledge Transfer in International Acquisitions", Journal of International Business Studies, Vol. 30, No. 3, Third Quarter, 1999, pp. 439-462

Brimson, J.A., "Technology Accounting", Management Accounting, Vol. 70, No. 9, March, 1989, pp. 47-53

Brockoff, Klaus, "A Simulation Model of R&D Budgeting", R&D Management, Vol. 19, No. 3, July, 1989, pp. 265-275

Brockoff, Klaus K. and Chakrabarti, Alok K., "Take a Proactive Approach to Negotiating Your R&D Budget", Research-Technology Management, Vol. 40, No. 5, September-October, 1997, pp. 37-41

Brophy, David and Shulman, Joel, "Financial Factors Which Stimulate Innovation", Entrepreneurship: Theory and Practice, Vol. 17, No. 2, Winter, 1993, pp. 61-75

Brouwer, Erik and Kleinknecht, Alfred, "Measuring the Unmeasurable; a Country's Non-R&D Expenditure on Product and Service Innovation", Research Policy, Vol. 25, No. 8, January, 1997, pp. 1235-1242

Bruton, G.D. and Scifres, Elton, "Leveraged Buyouts: Their Impact on R&D Spending", Management International Review, Vol. 32, No. 1, 1992, pp. 7-21

Buderi, Robert, "R&D 2003", Technology Review, December/January, 2004, pp. 51-63

Buderi, Robert, "Funding Central Research", Research-Technology Management, Vol. 43, No. 4, July-August, 2000, pp. 18-25

Budworth, David, "Finance and Innovation", London: Thomson Business Press, 1996

Buruch, J.J., "A Note on the Phenomenon of Decisional Hysteresis", IEEE Transactions on Engineering Management, Vol. EM-21, No. 3, August, 1974, pp. 105-107

Busom, Isabel, "An Empirical Evaluation of the Effects of R&D Subsidies", Economics of Innovation and New Technology, Vol. 9, No. 2, 2000, pp. 111-148

Carr, Chris, "Globalisation, Strategic Alliances, Acquisitions and Technology Transfer: Lessons from ICL/Fujitsu and Rover/Honda and BMW", R&D Management, Vol. 29, No. 4, October, 1999, pp. 405-421

Carter, Robert and Edwards, David, "Financial Analysis Extends Management of R&D", Research-Technology Management, Vol. 44, No. 5, September-October, 2001, pp. 47-57

Case, K.E., "On the Consideration of Variability in Cost Estimating", IEEE Transactions on Engineering Management, Vol. EM-19, No. 4, November, 1972, pp. 114-118

Chakrabarti, Alok, Hauschildt, Jurgen and Suverkrüp, Christian, "Does It Pay to Acquire Technological Firms", R&D Management, Vol. 24, No. 1, January, 1994, pp. 47-56

Chakrabarti, A.K. and Souder, W.E., "Technology, Innovation and Performance in Corporate Mergers: A Managerial Evaluation", Technovation, Vol. 6, No. 2, June, 1987, pp. 103-114

Chan, S.H., Martin, J.D. and Kensinger, J.W., "Corporate Research and Development Expenditures and Share Value", Journal of Financial Economics, Vol. 26, No. 2, August, 1990, pp. 255-276

Chaudhuri, Saikat and Tabrizi, Benham, "Capturing the Real Value in High-Tech Acquisitions", Harvard Business Review, Vol. 77, No. 5, September-October, 1999, pp. 123-130

Chidambaram, T.S., "Optimal Reallocation of R&D Money Under Budget Decrement", IEEE Transactions on Engineering Management, Vol. EM-17, No. 4, November, 1970, pp. 142-145

Clarke, R.W., "Activity Costing - Key to Progress in Critical Path Analysis", IRE Transactions on Engineering Management, Vol. EM-9, No. 3, September, 1962, pp. 132-136

Clarke, Thomas E., "R&D Budgeting in Large Canadian Companies", Research Management, Vol. 24, No. 3, May, 1981, pp. 32-37

Clarkson, K.W., "Intangible Capital and Rates of Return: Effects of Research and Promotion on Profitability", Washington, DC: American Enterprise Institute for Public Policy Research, 1977

Clement, Zack, Bolton, Johnathan and Eggleston, Carmen R., "Restructuring Technology-rich Companies - Options Available Under U.S. Bankruptcy Law", les Nouvelles, Vol. 36, No. 4, December, 2001, pp. 137-142

Collier, D.W., "How Should Management Determine How Much Company Funds to Invest in R&D", Research Management, Vol. 7, No. 6, November, 1964, pp. 393-406

Coopers and Lybrand, "R&D Financing and the Emerging Technology Company", New York: Coopers and Lybrand, 1984

Corbin, D.A., "Accounting Standards for Research and Development", Management Accounting, Vol. 57, No. 4, October, 1975, pp. 47-48

Cordes, J.J., Watson, H.S. and Hauger, J.S., "Effects of Tax Reform on High Technology Firms", National Tax Journal, Vol. 40, No. 3, 1987, pp. 373-391

Crawford, Mark, "R&D Suffers After Corporate Raids", Science, Vol. 243, No. 4893, February 17, 1989, p. 882

Croft, David and Finlay, P.N., "Medium Term Planning and Control in Research Organizations", R&D Management, Vol. 17, No. 4, October, 1987, pp. 263-268

Daley, L.A. and Vigeland, R.L., "The Effects of Debt Covenants and Political Costs on the Choice of Accounting Methods: The Case of Accounting for R&D Costs", Journal of Accounting & Economics, Vol. 5, No. 4, December, 1983, pp. 195-211

Dalziel, Margaret, "The Importance of Target Firm Customers in Acquisitions of Technology-based Firms", in Advances in Mergers and Acquisitions, C.L. Cooper and S. Finkelstein, (eds.), Vol. 6, 2007, pp. 157-170

David, Parthiban, Hitt, Michael A. and Gimene, Javier, "The Influence of Activism by Institutional Investors on R&D", Academy of Management Journal, Vol. 44, No. 1, February, 2001, pp. 144-157

Dean, B.V. and Sengupta, S., "On a Method for Determining Corporate Research and Development Budgets", in Management Sciences: Models and Techniques, C.W. Churchman and M. Verhulst, eds., New York: Pergamon, 1960, Vol. 2, pp. 210-225

Dean, B.V., Mantel Jr., S.J. and Roepcke, L.A., "Research Project Cost Distributions and Budget Forecasting", IEEE Transactions on Engineering Management, Vol. EM-16, No. 4, November, 1969, pp. 176-189

Deardon, John, "Budget and Accounting for R&D Costs", Financial Executive, Vol. 31, No. 11, November, 1963, pp. 20,21,24,27-30

Deeds, David L., Decarlos, Dona and Coombs, Joseph E., "The Impact of Firm-Specific Capabilities on the Amount of Capital Raised in an Initial Public Offering: Evidence from the Biotechnology Industry", Journal of Business Venturing, Vol. 12, No. 1, January, 1997, pp. 31-46

Deloitle, Haskens & Sells, "Tax Aspects of High Technology Operations", Deloitle, Haskens & Sells High Technology Group, New York: John Wiley & Sons, 1985

Demirag, Istemi S., "The Impact of Managers' Short-term Perceptions on Technology Management and R&D in UK Companies", Technology Analysis & Strategic Management, Vol. 8, No. 1, March, 1996, pp. 21-32

Deng, Z., Lev, B. and Narin, F., "Science & Technology as Predictors of Stock Performance", Financial Analysts Journal, Vol. 55, No. 3, May/June, 1999, pp. 20-32

Denkewalter, R.G., "How to Increase R&D Budgets", Chemical Technology, Vol. 7, No. 4, April, 1977, pp. 222-224

Diamond, Jr., Arthur M., "Does Federal Funding "Crowd In" Private Funding of Science", Contemporary Economic Policy, Vol. 17, No. 4, October, 1999, pp. 423-431

Dicke, H.W., "Management Accounting for Research and Development Projects", Management Accounting, Vol. 50, No. 9, May, 1969, pp. 40-43

Diebold, John, "Criteria for Information Technology Investment", International Journal of Technology Management, Vol. 2, Nos. 5/6, 1987, pp. 583-595

Di Guardo, Maria C. and Valentini, Giovanni, "Explaining the Effect of M&A on Technological Performance", Advances in Mergers and Acquisitions, Vol. 6, 2007, pp. 157-170

DiMasi, Joseph A., Hansen, Ronald W. and Grabowski, Henry G., "The Price of Innovation: New Estimates of Drug Development Costs", Journal of Health Economics, Vol. 22, 2003, pp. 151-185

DiMasi, J.A., Hansen, R.W., Grabowski, H.G. and Lasagna, L., "The Cost of Innovation in the Pharmaceutical Industry", The Journal of Health Economics, Vol. 10, No. 2, July, 1991, pp. 107-142

Dohrmann, R.J., "Matching Company R&D Expenditures to Technology Needs", Research Management, Vol. 21, No. 6, November, 1978, pp. 17-21

Donnelly, G., "A P&L for R&D", CFO Magazine, February, 2000, pp. 44-50

Doukas, J. and Switzer, L., "The Stock Market's Valuation of R&D Spending and Market Concentration", Journal of Economics and Business, Vol. 44, No. 2, 1992, pp. 95-114

Dowdell, T.D. and Press, E., "The Impact of SEC Scrutiny on Financial Statement Reporting of In-process Research and Development Expense", Journal of Accounting and Public Policy, Vol. 23, No. 3, 2004, pp. 227-244

Drebin, A.R., "Accounting for Proprietary Research", The Accounting Review, Vol. 41, No. 3, July, 1966, pp. 413-425

Drtina, R.E. and Porter, R.L., "Controlling R&D Spending", Management Accounting, Vol. 72, No. 11, May, 1991, pp. 25-29

Druro, R.A., "A System of Research and Development Cost Control", Management Accounting, Vol. 48, No. 9, Section 1, May, 1967, pp. 25-30

Dugal, S., and Roy, M.H., "The Allocation of R&D Funds Between Product Development and Process Improvements: A Follow-up Study", Journal of Strategic Marketing, Vol. 4, No. 2, 1996, pp. 117-128

Dukes, R., Dykeman, R. and Elliot, J., "Accounting for Research and Development Costs: The Impact on Research and Development Expenditures", Journal of Accounting Research (Supplement), 1980, pp. 1-37

Eberhart, A., Maxwell, W. and Siddique, A., "An Examination of Long-term Abnormal Stock Returns and Operating Performance Following R&D Increases", Journal of Finance, Vol. LIX, No. 2, April, 2004, pp. 623-650

Editor, "Financing Technology in the USA: A Roundtable", Journal of Technology Transfer, Vol. 16, No. 1, Winter, 1991, pp. 5-12

EIRMA, "Funding R&D for Industrial Innovation", Working Group Report No. 48, European Industrial Research Management Association, 34 rue de Bassano, 45008, Paris, France, 1996 [Exec. Summary in Research-Technology Management, Vol. 39, No. 6, November-December, 1996, pp. 59-60]

EIRMA, "Funding and Financing Industrial R&D", Conference Proceedings, Interlaken, Switzerland, May, 1994, European Industrial Research Management Association, 34 rue de Bassano, 45008, Paris, France

EIRMA, "Budgeting and Control of Expenditure and Personnel Administration", Working Group No. 4, Vol. 2, Paris: European Industrial Research Management Association, 1970

Eisner, R., Steven, A. and Sullivan, M., "The New Incremental Tax Credit for R&D: Incentive or Disincentive?", National Tax Journal, Vol. 37, No. 2, 1984, pp. 171-183

Elliot, J.W., "Funds Flow vs. Expectational Theories of Research and Development Expenditures in the Firm", Southern Economic Journal, Vol. 37, No. 4, April, 1971, pp. 409-422

Elliot, John, Richardson, Gordon, Dyckman, Thomas and Dukes, Roland, "The Impact of SFAS No. 2 on Firm Expenditures on Research and Development: Replications and Extensions", Journal of Accounting Research, Vol. 22, No. 1, Spring, 1984, pp. 85-102

Ellis, Lynn W., "The Effect of an Investment Tax Credit on R&D Spending", IEEE Transactions on Engineering Management, Vol. 41, No. 2, May, 1994, pp. 208-210

Ellis, L.W., "Some Factors Correlated with Fluctuations in Research and Development Spending", IEEE Transactions on Engineering Management, Vol. 36, No. 2, May, 1989, pp. 146-148

Ellis, L.W., "Managing Financial Resources", Research-Technology Management, Vol. 31, No. 4, July-August, 1988, pp. 21-38

Ellis, L.W., "Viewing R&D Budgets Financially", Research Management, Vol. 27, No. 3, May-June, 1984, pp. 35-40

Ellis, L.W., "The Financial Side of Industrial Research Management", New York: John Wiley and Sons, 1984

Ellis, L.W., "Optimum Research Spending Reexamined", Research Management, Vol. 23, No. 3, May, 1980, pp. 22-24

Ellis, L.W. and McDonald, R.G., "Reforming Management Accounting to Support Today's Technology", Research-Technology Management, Vol. 33, No. 2, March-April, 1990, pp. 30-34

Ely, Kirsten, Simke, Paul J. and Thomas, L.G., "The Usefulness of Biotechnology Firms' Drug Development Status in the Evaluation of Research and Development Costs", Journal of Accounting, Auditing & Finance, Vol. 18, No. 1, Winter, 2003, pp. 163-196

Ernst, Holger and Vitt, Jan, "The Influence of Corporate Acquisitions on the Behaviour of Key Inventors", R&D Management, Vol. 30, No. 2, April, 2000, pp. 105-119

Fan, C. Simon and Hu, Yifan, "Foreign Direct Investment and Indigenous Technological Efforts: Evidence from China", Economics Letters, Vol. 96, No. 2, August, 2007, pp. 253-258

Finan, William, Cameron, Lesley and Morgan, William, "Transfers of Technology: A Basic Primer on Tax Considerations", Journal of Technology Transfer, Vol. 24, No. 1, April, 1999, pp. 5-24

"Financing U.S. Technology", Research-Technology Management, Vol. 36, No. 1, January-February, 1993, pp. 23-30

Fisher, James and Roumi, Ebrahim, "An Analysis of the Research and Development Process in Small and Medium-sized Firms in the United Kingdom", Journal of Small Business & Entrepreneurship, Vol. 8, No. 1, October-December, 1990, pp. 52-63

Foster, Richard N., "Corporate Performance and Technological Change Through Investor's Eyes", Research-Technology Management, Vol. 46, No. 6, November-December, 2003, pp. 36-43

Foster, R.N., "Estimating Research Payoff by Internal Rate of Return Method", Research Management, Vol. 14, No. 6, November, 1971, pp. 27-43

Foster, R.N. and Kantrow, A.M., "Making Post-Merger R&D Effective", Research-Technology Management, Vol. 31, No. 1, January- February, 1988, pp. 47-51

Frame, J.D., "Tax Considerations in R&D Planning", IEEE Transactions on Engineering Management, Vol. EM-31, No. 2, May, 1984, pp. 50-54

Frank, Clyde, Sink, Claire, Mynatt, LeAnn, Rogers, Richard and Rappazzo, Andee, "Surviving the `Valley of Death': A Comparative Analysis", Journal of Technology Transfer, Vol. 21, Nos. 1-2, Spring-Summer, 1996, pp. 61-69

Freeman, J.R., "A Survey of the Current Status of Accounting in the Control of R&D", IRE Transactions on Engineering Management, Vol. EM-9, No. 4, December, 1962, pp. 179-181

Freeman, R.J., "A Stochastic Model for Determining the Size and Allocation of the Research Budget", IRE Transactions on Engineering Management, Vol. EM-7, No. 1, March, 1960, pp. 2-7

Friedman, J.J. and Friedman, M.N., "Relative Profitability and Monopoly Power", The Conference Board Record, Vol. 9, No. 12, December, 1972, pp. 49-58

Freitas, Isabel B., Castellacci, Fulvio, Fontana, Roberto, Malerba,Franco and Vezzulli, Andrea, "Sectors and the Additionality Effects of R&D Tax Credits: A Cross-country Microeconomic Analysis", Research Policy, Vol. 46, Issue 1, February, 2017, pp. 57-72

Fulkerson, D.R., "A Network Flow Computation for Project Cost Curves", Management Science, Vol. 7, No. 2, January, 1961, pp. 167-178

Fusfeld, H.I., "Corporate Restructuring - What Impact on U.S. Industrial Research?", Research Management, Vol. 30, No. 4, July/August, 1987, pp. 10-17

Gambino, A.J. and Gartenberg, Morris, "Costing and Reporting R&D Operations", Research Management, Vol. 22, No. 4, July, 1979, pp. 15-18

Gambs, G.C., "Representative Costs of Doing Research and Development", Research Management, Vol. 2, No. 1, Spring, 1959, pp. 33- 43

Gellein, O.S. and Newman, M.S., "Some Basic Accounting Principles for R&D", Research Management, Vol. 16, No. 4, July, 1973, pp. 20-23

Gerchak, Y., "On Allocating R&D Budgets Among and Within Projects", R&D Management, Vol. 28, No. 4, October, 1998, pp. 305-309

Gerhaeusser, Klaus, "Firm Size and R&D Expenditure: A Decomposition Analysis for the West German Economy", Economics Letters, Vol. 37, No. 4, 1991, pp. 459-463

Gerpott, Torsten J., "Successful Integration of R&D Functions After Acquisitions: An Exploratory Empirical Study", R&D Management, Vol. 25, No. 2, April, 1995, pp. 161-178

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