Meine Dissertation zum Thema “Wertrelevanz von Forschungs- und Entwicklungskosten” ist im Springer-Verlag erschienen. Weitere Informationen und Bestellung >> hier klicken.
Zusammenfassung der Forschungsergebnisse: Steigende Ausgaben für Forschung und Entwicklung führen zu sinkenden Aktienkursen. Allerdings werden die Ergebnisse durch die Finanzkrise erheblich beeinflusst. Die Arbeit zeigt zudem auf, welche Angaben Unternehmen zu einzelnen Bestandteilen der Forschungs- und Entwicklungskosten im Anhang des Jahresabschlusses machen.
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