Research & Development expenses appears in multiple places.
First is Director’s report: See page no 27 plus few more pages, statutory requirement under Companies Act. But please note director’s report are informatory not accounting in nature. Hence the level of information will differ from company to company.
Second is on Accounting Policy (notes to accounts)- this is part of accounting policy disclosures. You can interpret how company is treating this particular expenses or receipts.
Third, again within notes to account you would have a break up of R&D if significant. Reason is it could have grouped under other expenses within PL.
Your second question- technical analysis to indicate insider trading.
First foremost insider trading is illegal as you know which is based on confidential information. Hence all accumulation done by management can come under insider trading unless proven other wise. Look for intimation to stock exchange when management or associate acquire shares or sell shares. You would find all of them under listing rules and obligation.
Secondly if management is giving information to someone who is not obliged to disclose would only be caught through forensic investigation like Mr Rajat Gupta.
Lastly, whether insider or not you can read footprint of traders and investors in a pictorial representation or chart. If the stock behaves unnaturally you should triangulate why it’s happening. For example a large price drop with massive volume.