Showing 1 - 10 of 36
Academic and political interest in Academic Spin-offs (ASOs) has increased significantly in Portugal in the last few years. Although these firms, created to exploit the results of scientific research, are considered important contributors to employment and wealth creation, in the Portuguese...
Persistent link: https://www.econbiz.de/10010696545
This paper studies the economic determinants of corporate tax revenue to Gross Domestic Product (GDP) across European Union members over the period 1998-2009. The Feasible Generalized Least Squares (FGLS) regression results suggest that structural, cyclical, international and institutional...
Persistent link: https://www.econbiz.de/10009357638
Abstract Networking represents a cornerstone for entrepreneurial action, nurturing relationships that provide access to necessary resources. Previous research shows that such relationships can be fostered as part of incubation processes. However, there is a lack of understanding of the...
Persistent link: https://www.econbiz.de/10010755944
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns. Our intuition is that firms with negative returns in the period (bad news, BN) face a higher incentive to undertake earnings...
Persistent link: https://www.econbiz.de/10005031559
In this paper I analyze the interaction between firms’ earnings management behavior and conservatism. I predict that firms having conservatism-related bad news in the period have more pervasive earnings management than firms having good news. Departing from Burgstahler and Dichev (1997)...
Persistent link: https://www.econbiz.de/10005032772
In this paper I test two intuitions. First, that small private firms have incentives to undertake earnings management. Second, that firms’ financing needs are one of such incentives, constraining the sense of the income manipulation. The tax incentive is deemed to motivate firms into adopting...
Persistent link: https://www.econbiz.de/10005032773
In this work we analyze the evolving dynamics of different collaboration network strategies that emerge from the creation and diffusion of knowledge. In addition, we aim at describing their most relevant network properties over time. An evolutionary economic approach has been adopted by avoiding...
Persistent link: https://www.econbiz.de/10008852020
In what form should the Intellectual Property Rights (IPR) be treated in an endogenous growth model? What are the effects of introducing IPR into a North-South endogenous growth model? In this paper, we develop a general equilibrium endogenous growth model that emphasizes the IPR enforcement...
Persistent link: https://www.econbiz.de/10010639512
The diversity found in the various Technology Transfer Offices (TTOs), besides being a consequence of the capacities and motives of the different stakeholders involved (public research organisations, industry, consulting firms and public authorities) also reflects the specificities of public...
Persistent link: https://www.econbiz.de/10008515761
Although the conventional R&D-patents relationship is a long stand and relatively undisputed issue within the innovation literature, the reverse causality, in particular, the potential for a negative impact of patents over R&D has only recently received wide attention boosting interesting...
Persistent link: https://www.econbiz.de/10005031593