TY - BOOK AU - Hesham Shoukry ID: 154593 AU - Ibarhim Mostfa Sadek ID: 154407 AU - Mai Khaled ID: 150751 AU - Martina Samoel ID: 151567 AU - Yomna Ahmed Alarabi ID: 150625 TI - The Effect of Research and Development Expenses on Firm Performance \\ GP \\ DR \ Hazem Yassin PY - 2018/// CY - Giza PB - MSA KW - Accounting N2 - This Research aims to examine the effect of research and development expense on the firm performance. The dependant variable which is the firm performance is measured by return on assets (ROA), and the independent variable which is research and development is measured by the research and development expense located in the income statement. The Researchers hypothesized that there was a positive significant relation between research and development expenses and firm financial performance. The methodology in this research was conducted by Statistical Packages for Social Sciences (SPSS) program. Data used is secondary data from five international companies in the technology sector for six years from 2012 to 2017. The significance level for the research is .00011678 ≈ 0% which indicate that there is a Positive Significant relationship between Research and Development expense and Firm Performance. Keywords: R&D, Firm Performance, ROA, Research and Development Expense, Technology Sector UR - https://goo.gl/kMz9hj ER -