Hesham Shoukry ID: 154593 <br/><br/>
The Effect of Research and Development Expenses on  Firm Performance \\ GP \\ DR \  Hazem Yassin    

 - Giza  MSA  2018 
 - 86 Page 
 - MANAGEMENT DISTINGUISHED PROJECTS 2018 .
<br/><br/> This Research aims to examine the effect of research and development<br/>expense on the firm performance. The dependant variable which is the firm<br/>performance is measured by return on assets (ROA), and the independent<br/>variable which is research and development is measured by the research and<br/>development expense located in the income statement. The Researchers<br/>hypothesized that there was a positive significant relation between research<br/>and development expenses and firm financial performance. The<br/>methodology in this research was conducted by Statistical Packages for<br/>Social Sciences (SPSS) program. Data used is secondary data from five<br/>international companies in the technology sector for six years from 2012 to<br/>2017. The significance level for the research is .00011678 ≈ 0% which<br/>indicate that there is a Positive Significant relationship between Research<br/>and Development expense and Firm Performance.<br/><br/>Keywords: R&D, Firm Performance, ROA, Research and<br/>Development Expense, Technology Sector. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting