Investing in the research sector is undeniably crucial. It is imperative to allocate resources towards the search for knowledge and the development of innovative solutions. Without adequate funding, progress in fields such as science, medicine, technology, and the social sciences would be hindered. The benefits of investing in research extend far beyond the academic sphere, as advances in research can lead to economic growth and improved quality of life for individuals and communities. It is extremely important to prioritize the funding of research and development (R&D), also called IR, as a commitment to long-term investment in development. The goal of the planned areas is to achieve benefits such as return on investment, stability, and the creation of new knowledge and innovation. Investing in IR technology can provide a country or company with a competitive advantage in the market, leading to an increase in its overall advantage. In fact, the impact of employment on the economic well-being of the nation is undeniable. By providing more jobs, individuals can achieve a better quality of life, which leads to an increase in GDP per capita. In other words, it is evident that the correlation between employment and a higher standard of living is directly related to the economic growth of the country. Just investing and spending financial resources is not enough. The key aspect lies in the correct execution of these resources. Acquiring funds is a critical aspect of achieving goals. However, it is equally important to invest these resources appropriately in order to achieve them. The results of empirical research conducted on a sample of 2.525 companies from Europe prove that there is a statistically significant difference in the change in investment in research and development among companies from different countries, among those where ownership of managers differs, and in money and cash equivalents for company liquidity. On the other hand, it was proven that the rate of change in investment in R&D was not influenced by the type of activity the company is engaged in or by the degree of dependence of managers on owners.