TABEL 7 Correlatie Matr
6.3 Toekomstig verder onderzoek
De United Kingdom (UK) heeft een aandeel in de Europese Unie op het gebied van R&D- investeringen. Met een Brexit op de agenda is het interessant om o.a. te vergelijken of, en in hoeverre er verandering in waarde relevantie opgetreden is voor en na de Brexit. Elbakry et al. (2017) deden eerder een onderzoek waarin een vergelijking tussen Duitsland en het Verenigde Koninkrijk gemaakt werd en dan voor en na de invoering van IFRS. Maar recent en verder onderzoek in of tussen andere landen na de Brexit zal de academische literatuur hopelijk beter uitbreiden. Voorts, beveel ik een zoektocht naar nieuwe accountingvariabelen of een nieuwe combinatie van bestaande accountingvariabelen die rendement voorspellen aan. R&D uitgaven zijn gegroeid de afgelopen jaren. Om het verlangen van beleggers naar de verklaring van de samenhang van rendement en R&D uitgaven te bevredigen dient deze relatie continue geëvalueerd te worden. Cañibano (2018) stelt namelijk dat traditionele prestatie indicatoren te kort kunnen schieten, een signaal om nieuwe relevante accountingvariabele of een combinatie ervan te ontdekken die compleet zijn.
53
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Appendix 1