Narrow search
Showing 1 - 10 of 648
Cover Image
Mandated Financial Reporting and Corporate Innovation
Breuer, Matthias - 2019
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe …
Persistent link: https://www.econbiz.de/10012480236
Cover Image
Patents, Citations and Innovations : Tracing the Links
Trajtenberg, Manuel - 1987
solutions are applied to the case of Computed Tomography (CT) Scanners, a pathbreaking innovation in medical technology. The …
Persistent link: https://www.econbiz.de/10012476610
Cover Image
Words in Patents : Research Inputs and the Value of Innovativeness in Invention
Packalen, Mikko - 2012
Intelligently allocating research effort and funds requires deciding whether to build on recent advances or on more established knowledge. When recent advances create superior opportunities for invention, their adoption as research inputs in the invention process promotes technological progress....
Persistent link: https://www.econbiz.de/10012460166
Cover Image
Do Funding Agencies Select and Enable Risky Research : Evidence from ERC Using Novelty as a Proxy of Risk Taking
Veugelers, Reinhilde; Wang, Jian; Stephan, Paula E. - National Bureau of Economic Research - 2022
Concern exists that public funding of science is increasingly risk averse. Funders have addressed this concern by soliciting the submission of high-risk research to either regular or specially designed programs. Little evidence, however, has been gathered to examine the extent to which such...
Persistent link: https://www.econbiz.de/10013361975
Cover Image
Chapter 11
Bebchuk, Lucian Arye - 1998
This essay surveys the literature on Chapter 11. I start by discussing the objectives by which the performance of corporate reorganization rules is to be judged and then consider the fundamental problem of valuation that arises in corporate reorganization. I next turn to examine the performance...
Persistent link: https://www.econbiz.de/10012472332
Cover Image
Generational Accounts - A Meaningful Alternative to Deficit Accounting
Auerbach, Alan J. - 1991
are projected to pay to the government now and in the future. The generational accounting system represents an alternative …
Persistent link: https://www.econbiz.de/10012475431
Cover Image
Signaling and Accounting Information
Myers, Stewart C. - 1989
This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash …' interests. Accounting by prespecified, "objective" rules alleviates the underinvestment problem …
Persistent link: https://www.econbiz.de/10012475844
Cover Image
Bank Deregulation, Accounting Systems of Exchange, and the Unit of Account : A Critical Review
McCallum, Bennett T. - 1985
most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …
Persistent link: https://www.econbiz.de/10012477512
Cover Image
Research in Accounting for Income Taxes
Graham, John - 2010
This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10012462987
Cover Image
Bank-Tax Conformity for Corporate Income : An Introduction to the Issues
Hanlon, Michelle - 2005
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012467620