Showing 1 - 10 of 158
scientific competence, innovation-related management competence and cultural features. Empirical validation was performed on 92 R … in ontology, where partner organisations live in different intellectual worlds. Combined competence in management of R …&D operations has a significant, positive influence on project outcomes, which means that project management procedures valid for …
Persistent link: https://www.econbiz.de/10014200069
It is known that small firms rely mainly on the CEO's individual knowledge for developing innovations. Recent work suggests that this approach is inefficient since it underutilizes other employees' knowledge. We study to which extent using CEOs, managers and non-managerial employees' ideas...
Persistent link: https://www.econbiz.de/10013091490
activities and the skill of the fund management do not have to be considered. This leads to a relatively direct measure of the …
Persistent link: https://www.econbiz.de/10012727394
The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...
Persistent link: https://www.econbiz.de/10012889036
We present a simple model to illustrate how birthplace diversity may affect team performance. The model assumes that birthplace diversity increases the stock of available knowledge due to skill complementarities and decreases efficiency due to communication barriers. The consequence of these two...
Persistent link: https://www.econbiz.de/10012869125
capital markets by incorporating ESG (Environmental, Social and Governance) factors into investment selection and management …
Persistent link: https://www.econbiz.de/10013020810
We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...
Persistent link: https://www.econbiz.de/10013040201
The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this scant literature by focusing on the Armenian tax system which provides incentives for...
Persistent link: https://www.econbiz.de/10013239589
In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and datasets have spurred empirical research in recent years. Our paper presents a...
Persistent link: https://www.econbiz.de/10014090539
This paper considers the impact of European telecom regulation on the value of affected companies. Employing a repeating AR-GARCH model, I compare the effect of three types of regulation which are categorized based on the addressed subject, i.e. cross-market, country-specific and...
Persistent link: https://www.econbiz.de/10013135018