Value relevance of nonfinancial information: The case of patent data

被引：0

作者：

Hirschey M. ^{[1
,2
]}

Richardson V.J. ^{[1
]}

Scholz S. ^{[1
]}

机构：

[1] School of Business, University of Kansas

[2] School of Business, University of Kansas, Lawrence, KS 66045-7585

来源：

Review of Quantitative Finance and Accounting | 2001年 / 17卷 / 3期

关键词：

Patent quality; R&D expenditures; Valuation;

D O I：

10.1023/A:1012223625399

中图分类号：

学科分类号：

摘要：

When used in conjunction with traditional R&D expenditure information, scientific information on patent quality appear to give investors a more useful basis upon which to judge the economic merit of the firm's R&D effort. This complementary relation suggests that consistent disclosure of patent quality information would be helpful to investors in their ongoing assessment of firms in the high tech sector. © 2001 Kluwer Academic Publishers.

引用

页码：223 / 235

页数：12

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