I would still say citation is needed. Of course if a company’s R&D costs balloon large enough they will topple a company. Is that really what’s happening in bankruptcies “most of the time”?
On its face that looks like an impossible claim because of the number of bankrupted companies that don’t even have R&D.
But… Why? Why would some Disney muckety muck buy a ton of live lemmings and shove them off a cliff, and put it in a movie?