The influence of R&D activities on the financial performance of firms: Evidence from Malaysia

The influence of R&D activities on the financial performance of firms: Evidence from Malaysia

The main aim of this study is to investigate the influence of R&D activities on the financial performance of the firm. R&D activities were presented by three variables, namely R&D capitalization, R&D expenses, and R&D intensity. Firm financial performance was presented by return...

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Main Author: Fayad, Abdallah A.S.
Format: Thesis
Language:eng
eng
eng
Published: 2019
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/9431/1/s823567_01.pdf
https://etd.uum.edu.my/9431/2/s823567_02.pdf
https://etd.uum.edu.my/9431/3/s823567_references.docx
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id my-uum-etd.9431
record_format uketd_dc
spelling my-uum-etd.94312022-08-10T01:02:09Z The influence of R&D activities on the financial performance of firms: Evidence from Malaysia 2019 Fayad, Abdallah A.S. Mohd Ariff, Arifatul Husna Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HG Finance The main aim of this study is to investigate the influence of R&D activities on the financial performance of the firm. R&D activities were presented by three variables, namely R&D capitalization, R&D expenses, and R&D intensity. Firm financial performance was presented by return on assets (ROA), return on equity (ROE), and Tobin’s Q ratio. Moreover, the study used four control variables, namely, leverage, growth, size, and audit quality. The current study used information from 29 companies listed on Bursa Malaysia from 2013 to 2017 which have five years R&D disclosures information. Linear regression analysis was used to examine the impacts of those variables on financial performance. The results of this study showed that capitalized R&D has a significant negative relationship with ROA and ROE. Similarly, the results show a significant negative relationship between expensed R&D and Tobin’s Q. Also, the R&D intensity showed a positive and significant relationship with Tobin’s Q. 2019 Thesis https://etd.uum.edu.my/9431/ https://etd.uum.edu.my/9431/1/s823567_01.pdf text eng public https://etd.uum.edu.my/9431/2/s823567_02.pdf text eng public https://etd.uum.edu.my/9431/3/s823567_references.docx text eng public other masters Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
advisor Mohd Ariff, Arifatul Husna
topic HG Finance
spellingShingle HG Finance
Fayad, Abdallah A.S.
The influence of R&D activities on the financial performance of firms: Evidence from Malaysia
description The main aim of this study is to investigate the influence of R&D activities on the financial performance of the firm. R&D activities were presented by three variables, namely R&D capitalization, R&D expenses, and R&D intensity. Firm financial performance was presented by return on assets (ROA), return on equity (ROE), and Tobin’s Q ratio. Moreover, the study used four control variables, namely, leverage, growth, size, and audit quality. The current study used information from 29 companies listed on Bursa Malaysia from 2013 to 2017 which have five years R&D disclosures information. Linear regression analysis was used to examine the impacts of those variables on financial performance. The results of this study showed that capitalized R&D has a significant negative relationship with ROA and ROE. Similarly, the results show a significant negative relationship between expensed R&D and Tobin’s Q. Also, the R&D intensity showed a positive and significant relationship with Tobin’s Q.
format Thesis
qualification_name other
qualification_level Master's degree
author Fayad, Abdallah A.S.
author_facet Fayad, Abdallah A.S.
author_sort Fayad, Abdallah A.S.
title The influence of R&D activities on the financial performance of firms: Evidence from Malaysia
title_short The influence of R&D activities on the financial performance of firms: Evidence from Malaysia
title_full The influence of R&D activities on the financial performance of firms: Evidence from Malaysia
title_fullStr The influence of R&D activities on the financial performance of firms: Evidence from Malaysia
title_full_unstemmed The influence of R&D activities on the financial performance of firms: Evidence from Malaysia
title_sort influence of r&d activities on the financial performance of firms: evidence from malaysia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2019
url https://etd.uum.edu.my/9431/1/s823567_01.pdf
https://etd.uum.edu.my/9431/2/s823567_02.pdf
https://etd.uum.edu.my/9431/3/s823567_references.docx
_version_ 1747828595390152704

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