Seethamraju (2003) showed that abnormal returns are significantly associated with the brand as part of a business combination. He noted abnormal returns, the company reported more data than the reported qualitative data only. Goodwin and Ahmed. (2006) confirmed the indirect effects of catching up with the market. They find that intangible assets increased relevance value of profits Zhao (2002) shows that the expense reports of all R & D increase of the share price performance of the account and the book value in the country. a complete R & D spending to allocate the cost of research and development of the capital structure and the cost increases to the content rather than the total cost of research and development in the country, allowing capitalization on. According to the terms of the costs, R & D.