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 …

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 …

market mechanism. As a response, public instruments have been implemented to stimulate private innovation activities. The … Establishment Panel and apply various microeconometric methods to estimate the effect of public measures on innovation activities of …

This paper investigates whether firms innovate persistently or discontinuously over time using an innovation panel data … set on German manufacturing and service firms for the period 1994?2002. We find that innovation behaviour is permanent at … innovation experience, the results further highlight the important role of knowledge provided by skilled employees and unobserved …

In this paper we analyse the relationship between export and innovation activities of German service sector companies … using data from the 1997 wave of the Mannheim Innovation Panel in the Service Sector. There is a lot of support for the … Schumpeterian hypothesis of export activities being mainly driven by innovation activities. Factor endowment theories are only …