Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&amp;D-active private firms

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin

doi:10.1016/j.intaccaudtax.2022.100485

Cited by 6 publications

(2 citation statements)

References 79 publications

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“…The introduction of innovations is one of the important aspects of the company's rapid development and the improvement of its performance. It is a fundamental element of the company's strategic management [19,20].…”

Section: Factors Determining the Assessment Of Investment Attractivenessmentioning

confidence: 99%

The Investment Analysis of IT Companies: A Case Study of Yandex

Dolgaia

Sorokina

2023

Review of Business and Economics Studies

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This research aims to find out the peculiarities of information technology (IT) companies as an object of investment attractiveness assessment, to present and apply alternative approaches to the evaluation of the investment attractiveness of these companies based on internal and external factors. We have employed the methods of statistical and comparative analysis, deductive analysis, as well as the analysis of historical data and the current state of the problem. The paper examines the peculiarities of IT companies, their activities’ results, and existing methods for evaluating investment attractiveness. As a result of the study, data were obtained from the analysis of external and internal factors of the investment attractiveness of Yandex for the period from 2019 to 2022. The key conclusion is that to make investment decisions, a comprehensive assessment is required, including considering external and internal factors.

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Section: Factors Determining the Assessment Of Investment Attractivenessmentioning

confidence: 99%

The Investment Analysis of IT Companies: A Case Study of Yandex

Dolgaia

Sorokina

2023

Review of Business and Economics Studies

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“…In the research and development process for new medicines, even if many funds and practices are invested, the success rate of developing new drugs is low [2] . In recent years, with the continuous development of pharmaceutical sciences and research and developers' exploration and practice of drugs, drug repurposing is to discover the existing drugs for new applications [3] . Since existing drugs have undergone many clinical trials, and researchers have a more thorough understanding of various indicators of existing drugs, the primary conditions for drug safety evaluation and metabolism can be quickly met, making existing drugs safer.…”

Section: Introductionmentioning

confidence: 99%

DREG： A large-scale biological knowledge graph for Drug Repurposing

Feng

Xin

et al. 2023

Preprint

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Background: Developing new drugs involves significant costs. However, repurposing existing drugs can identify potential application areas for treating new diseases. Current drug repurposing methods often require strong domain knowledge and numerous biological experiments. The knowledge graph approach which leverages existing drug research and development knowledge has emerged as a promising alternative. Results: This paper introduces the DREG (Drug Repurposing Entity Knowledge graph) model, which is based on a large-scale knowledge graph. By aggregating multiple related knowledge networks, the model extracts association information between known drug and disease entities. It then calculates entity similarity to predict unknown drug-disease relationships. The DREG model's performance, with an MRR index of 0.308 and Hits@10 of 0.628, surpasses that of the best-performing model by 4.7% (MRR) and 18.1% (Hits@10). The DREG model's effectiveness rate in quantitative experiments can reach 80%. The recommended results have clinical value, as some are already undergoing clinical trials on ClinicalTrials.gov and the China Clinical Trial Center. Conclusion: The DREG model can predict candidate drugs for repurposing, reducing the scope of human expert evaluation and treating new diseases.

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