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Dit onderzoek heeft een aantal beperkingen, uit het onderzoek blijkt dat de Research en Development uitgaven niet zomaar zijn gekoppeld aan de CEO compensatie. Ander punt is dat mogelijke overnames maar ook andere gebeurtenissen de Research en Development uitgaven beïnvloeden, alsmede de CEO compensatie. Ook zijn het Horizon probleem en de invloeden van SOX tijdens dit onderzoek niet meegenomen.

Mogelijk kan in de toekomst worden onderzocht waardoor Research en Development uitgaven werkelijk worden beïnvloed om zo de weg tot meer vervolg onderzoek te openen. Na dit onderzoek kan dan worden beoordeeld of de crisis wel of geen invloed op heeft op de hoogte van Research en Development uitgaven.

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