Efecto del gasto en i+d interno en la eficiencia de las empresas españolas. Análisis comparativo durante el periodo 2008-2012

  1. Miriam Mate Lordén 1
  2. José Molero 2
  1. 1 Instituto Complutense de Estudios Internacionales. (U.C.M.)
  2. 2 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Journal:
Revista iberoamericana de contabilidad de gestión

ISSN: 1696-294X

Year of publication: 2018

Volume: 16

Issue: 32

Pages: 23-41

Type: Article

More publications in: Revista iberoamericana de contabilidad de gestión

Abstract

The crisis in Spain, has demonstrated the importance of Research, Development and Innovation (RDI) for the sustainability of enterprises and society. Analyzing the impact of innovative activity on Spanish companies is necessary in the time of crisis that Spain is experiencing. The overall objective of this study is to provide new empirical evidence about the effect that investments in R & D internal during 2008-2012. The results show that Spanish companies spend on R & D internal are able to adapt better in times of crisis and react. The need to introduce the Sector studies linking R & D with the business results are also confirmed