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Industrial research and development, intangible capital stocks, and firm profit rates

Journal Article · · Bell J. Econ.; (United States)
DOI:https://doi.org/10.2307/3003585· OSTI ID:6870358

This paper performs a cross sectional analysis of firm profitability to determine whether firm investments in research and development (R and D) are a source of above-average returns. Accounting profit rates are adjusted to take account of firm capital outlays on R and D and advertising (i.e., investments in intangible capital). Then, with the use of a structure-performance regression model, these adjusted profit rates are regressed on various determinant variables including a measure of the firm's stock of R and D capital. This analysis indicates that firms in research-intensive industries earn significantly above-average returns on their R and D capital. These results are robust to alternative assumptions concerning depreciation rates and other model specification changes. 38 references.

OSTI ID:
6870358
Journal Information:
Bell J. Econ.; (United States), Journal Name: Bell J. Econ.; (United States) Vol. 9:2; ISSN BJECD
Country of Publication:
United States
Language:
English