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-factor CCV model based on substance and performance related accounting attributes that largely overcomes these drawbacks …. Furthermore, by accounting for management?s option to adapt firm assets differently or to liquidate the company the model can …
Persistent link: https://www.econbiz.de/10010297342
-factor CCV model based on substance and performance related accounting attributes that largely overcomes these drawbacks …. Furthermore, by accounting for management?s option to adapt firm assets differently or to liquidate the company the model can …
Persistent link: https://www.econbiz.de/10005098400
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 …
Persistent link: https://www.econbiz.de/10010297702
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 novel, i.e. new to the market. The effect of...
Persistent link: https://www.econbiz.de/10010307838
Hidden Champions (HCs) are firms unknown to the wider public, but global leaders in the niche markets they serve. This paper looks at distinctive features of these firms, focusing on their dynamic capabilities. Employing a unique data base on German firms, we identify a representative sample of...
Persistent link: https://www.econbiz.de/10012000571
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 novel, i.e. new to the market. The effect of...
Persistent link: https://www.econbiz.de/10009646601
This study examines the consequences of loan denials for the investment performance of small and medium-sized German enterprises. As a consequence of a loan denial, innovative companies experience a smaller drop in the share of actual to planned investment than non-innovative companies. The...
Persistent link: https://www.econbiz.de/10010300385
This study examines the consequences of loan denials for the investment performance of small and medium-sized German enterprises. As a consequence of a loan denial, innovative companies experience a smaller drop in the share of actual to planned investment than non-innovative companies. The...
Persistent link: https://www.econbiz.de/10008494188
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 …
Persistent link: https://www.econbiz.de/10005097854
already known accounting information. …
Persistent link: https://www.econbiz.de/10010297780