Although blockchain technology and cryptocurrencies have grown in popularity over the past years, there does not seem … blockchain provides is commitment. I develop a model of an entrepreneur, who can create a network for her users. She can decide … network with a decentralized implementation through the blockchain. Users that join the network are subject to a locked …

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 …

, some technologies, especially blockchain applications, are often criticized for harming the environment, e.g. due to high … energy demand. In our study, we present a novel approach to identify sustainability-focused blockchain companies and relate … show that blockchain remains a niche technology, with its use communicated by about 0.6% of US companies. However, the …

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 …

rich data set. The paper shows that innovation expenditures and investments in information and communication technologies …

outsourcing of R&D activities to contract research organizations and its implications for innovation performance. This paper …