TY - BOOK AU - Essam Hassan Metwally AU - Ahmed Youseef , AU - Khaled Hegazy , TI - The impact of research and development expenditures on stock returns / PY - 2009/// CY - Cairo : PB - Essam Hassan Metwally , KW - CFROl economic performance KW - Intangible assets KW - Stock returns N1 - Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD N2 - Whenever human bodies intelligent brains, and innovators exist whenever science - based business organizations attain predominated market competitive positions The R and D exists . Due to the dramatic economic global changes intangible assets and intellectual capital became major value drivers for business enterprises' growth and shareholders' wealth such enterprises of those which work in high technology, pharmaceutical, and science - based industries in general ER -