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Argosy University, College of Business
Dear Participant,
Accounting is a social science that affects, and is affected by the society’s needs and demands. From this view the researcher is conducting a doctorate dissertation as a partial requirement for degree of Doctor of Business Administration on the impact of research and development (R&D) investments on accuracy of earnings forecasts and average annual rate of return on stocks. The researcher will examine the effect of using non-financial disclosures to increase the accuracy of earnings forecasts, and examine the effect of increasing R&D expenses on the average annual return on stocks. Your effective cooperation in answering this questionnaire is essential and important in understanding if effectiveness of earnings forecast in wireless communications industry can be improved by incorporating R&D investments. Your opinions and suggestions will add value to the literature that can be useful to accounting professionals.
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Part One: Different financial and non-financial models used for R&D valuation, and expensing versus capitalizing R&D costs.
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Part Two: Limitations of financial information,
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Part Three: Importance and use of non-financial disclosures,
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Part Four: Effect of R&D expenditures on stock’s return in capital markets,
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