in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

Our study shows empirically that the choice of resource allocation strategy affects innovation performance. A policy of … allocating resources to a broader range of innovation projects increases sales of new products, especially if these are truly … stronger for firms that allocate resources more selectively at later stages of the innovation process. Based on these results …

known about how the direction of search strategies influences innovation performance. In this paper, we argue that firms … that being open for innovation generally pays off. However, both moderating factors have a crucial role to play: On the one … novel knowledge and to enhance innovation performance. We develop targeted management recommendations based on these results. …

This paper investigates the impact of in-house R&D and innovation management practices on innovation success in small … innovation management tools in order to achieve innovation success. We analyse whether such a strategy can pay off. Based on data … from the German CIS we find that R&D activities are a main driver for innovation success if combined with external R …

Competitors can be valuable sources and partners for innovation activities. Against the background of international …

from research institutions. Using data from the German innovation survey we investigate how firms are able to exploit … knowledge from external partners for successful innovation activities. The estimation results show that the determinants of … absorptive capacity differ with respect to the type of knowledge absorbed for innovation activities. In particular we find that …

The innovation activities of foreign subsidiaries have been identified as an important source of competitive advantage … foreignness). We derive potential stumbling blocks in the innovation process theoretically and argue that these materialize as … innovation activities in Germany from various sectors. We find that foreign-controlled firms are not challenged by liability of …

We analyze the effects of captive off-shoring of innovation activities on the firms' ability to adapt their … Community Innovation Survey to test our hypotheses. We find an inverted u-shape of innovation off-shoring on the effectiveness … of organizational adaptability, implying an optimal threshold value of innovation off-shoring. This value is 11% for …