1. | Al-Horani, A., Pope, P. F., Stark, A. W. (2003). Research and Development Activity and Expected Returns in the United Kingdom. European Finance Review, 7, 27–46. |
2. | Chan L.C.K., Lakonishok L., Sougiannis T. (2001). The Stock Market Valuation of Research and Development Expenditures. Journal of Finance, 56, 2431–2456. |
3. | Daniel K., Titman S. (2006). Market Reactions to Tangible and Intangible Information. The Journal of Finance, 61 (4), 1605–1643. |
4. | Duqi A., Torluccio G. (2010). Can R&D Expenditures Affect Firm Market Value? An Empirical Analysis of a Panel of European Listed Firms. Pobrano z: http://ssrn.com/abstract=1609791 (15.09.2015). |
5. | Eberhart A.C., Maxwell W.F., Siddique A.R. (2004). An examination of the long-run abnormal returns and operating performance following R&D increases. The Journal of Finance, 54 (1), 165–201. |
6. | Hall B.H. (1993). The stock market’s valuation of R&D investment during the 1980’s. American Economic Review, 83 (2), 259–264. |
7. | Innovation Union Scoreboard (2015). European Commission. |
8. | Keller W. (2010). International trade, foreign direct investment and technology spillovers. W: B.H. Hall, N. Rosenberg, (s. 610–638). Handbook of the Economics of Innovation. Amsterdam: Elsevier. |
9. | Krawczyk R. (2014). Ekonomiczna wartość dodana – EVA® 2013 Ranking Spółek Giełdowych. Wrocław. |
10. | Lev B., Sougiannis T. (1996). The Capitalization, Amortization and Value relevance of R&D. Journal of Accounting and Economics, 21, 107–138. |
11. | Penman S.H., Zhang X. (2002). Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review, 77 (2), 237–264. |
12. | Ranking firm innowacyjnych (2014). Rzeczpospolita, 28 października. |
13. | Ustawa z dnia 29 września 1994 r. o rachunkowości. Dz.U. 1994 nr 121, poz. 591 z późn. zm. |