Off-balance sheet R&D assets and market liquidity

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Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures (2014, unknown): “, firm specific) and associated with higher information asymmetry and uncertainty (Aboody and Lev 2000; Boone and Raman 2001; Chan, Lakonishok, and Sougiannis 2001; Kothari, Laguerre, and Leone 2002).”
The negative impact of R&D capitalization: A value relevance approach (2006, background): “Consequently, a significant volume of the literature (with certain exceptions, e.g. Boone and Raman, 2001) has concentrated on the value relevance of R&D accounting methods (expensing or capitalizing).”
Determinants of intellectual capital disclosure: evidence from Australia (2009, methodology): “Developing an intellectual capital disclosure index based on Brooking’s (1996) model, Beaulieu et al.”
What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008, unknown): “The risk premium conclusion is consistent with Boone and Raman's (2001) evidence that R&D intensive firms have higher bid-ask spreads compared with less R&D intensive firms. Chambers, Jennings and Thompson (2002) argue that, if the full expensing effects of R&D on the financial statements mislead in”
Accounting for Intangibles - A Critical Review of Policy Recommendations (2008, background): “of capital, and cites research by Boone and Raman (2001) in support of this claim.”