id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-16968	Hsieh, Hsin-Jung; Liu, Yen-Chih	A Reexamination of Firm’s R&D Expenditure Behavior	2020	20	.pdf	application/pdf	8505	414	50	In addition, in accordance with Fong et al. (2000), who discovered the impact of industry, environment, and corporate characteristics on firm R&D expenditure, this study explores different overall economic conditions (including monitoring indicator, leading indicator, real GDP growth, and different eras) and industrial characteristics (including listed firms and electronic and non- electronic stocks), in the hope that we can use the subsamples to explore the differences in %100 assets Total tax and interest beforeincome Net ROA Asian Journal of Finance & Accounting ISSN 1946-052X 2020, Vol. 12, No. 1 ajfa.macrothink.org/ 140 decision-making on R&D expenditure under different contexts. As R&D expenditure is categorized as expenses according to the current regulations, accounting statements cannot provide useful information on account of the confidentiality of information on R&D expenditures.	cache/ajfa-16968.pdf	txt/ajfa-16968.txt