Our study investigates firms' internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax planning decisions to analyze if the benefits of digitalization expand beyond firms'...

The creative economy paradigm emphasizes the importance of ideas and intellectual property as an entrepreneurial prerequisite for being able to survive in fierce global competition. Today, an entrepreneur is required to create products with unique differences in power over competitors to stay...