The Role of Forward-Looking Disclosure in the Relationship of R&D Expenditure and Firm Value: Testing Agency and Signaling Theories
This study aims to examine the effect of Research and Development (R&D) expenditure on firm value with forward-looking disclosure as a moderating variable. This study used a sample of 124 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 2022. Data analysis used panel...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2024-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_02003.pdf |
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