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Bilanzielle Behandlung von hybriden Finanzinstrumenten : eine Übersicht
Schröder, Michael; Gans, Julia - 2009
Im Zusammenhang mit den neuen "Basel-II"-Regelungen, die die Kreditvergabe an Unternehmen verändern, wächst das Interesse besonders kleiner und mittlerer Unternehmen an hybriden Finanzierungsinstrumenten. Diese Finanzierungsform wird auch als Mezzanine-Finanzierung bezeichnet. Je nach...
Persistent link: https://www.econbiz.de/10003814053
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Book-tax conformity : empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...
Persistent link: https://www.econbiz.de/10009572450
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From less promising to green? : technological opportunities and their role in (green) ICT innovation
Cecere, Grazia; Rexhäuser, Sascha; Schulte, Patrick - 2015
do so, we construct a firm-level panel data set for the years 1992-2009 combining patent data from the European Patent …
Persistent link: https://www.econbiz.de/10011436068
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Citation frequency and the value of patented innovation
Harhoff, Dietmar; Narin, Francis; Scherer, Frederic M.; … - 1997
which German patent renewal fees were paid to full-term expiration in 1995. A search of subsequent U.S. and German patents … allowed to expire before their full term. The higher an invention's economic value estimate was, the more the relevant patent …
Persistent link: https://www.econbiz.de/10011440946
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Exploring the tail of patented invention value distributions
Harhoff, Dietmar; Scherer, Frederic M.; Vopel, Katrin - 1997
We explore the tail of patented invention value distributions by using value estimates obtained directly from patent …
Persistent link: https://www.econbiz.de/10011440960
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Invalid but infringed? : an analysis of Germany’s bifurcated patent litigation system
Cremers, Katrin; Gaessler, Fabian; Harhoff, Dietmar; … - 2014
We analyze the impact of the probabilistic nature of patents on the functioning of Germany’s bifurcated patent … litigation system where infringement and validity of a patent are decided independently by different courts. We show that … bifurcation creates situations in which a patent is held infringed that is subsequently invalidated. Our conservative estimates …
Persistent link: https://www.econbiz.de/10010416329
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Individual determinants of inventor productivity : report and preliminary results with evidence from linked human capital and patent data
Frosch, Katharina; Harhoff, Dietmar; Hoisl, Karin; … - 2015
period and technology field effects derived from patent data. In addition, it adds inventor characteristics that have been …
Persistent link: https://www.econbiz.de/10010459620
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Measuring knowledge spillovers in manufacturing and services : an empirical assessment of alternative approaches
Kaiser, Ulrich - 1999
In this paper it is tested which of the various alternative approaches for constructing knowledge spillover pools suggested in existing literature measures the extent to which a firm can costlessly receive external knowlegde best. Since knowledge spillovers are unmeasurable, a 'goodness of fit'...
Persistent link: https://www.econbiz.de/10011443497
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An empirical test of the asymmetric models on innovative activity : who invests more into R&D - the incumbent or the challenger?
Czarnitzki, Dirk; Kraft, Kornelius - 2000
challenger invests more into R&D in order to enter a new market than the incumbent. Thus, the patent racing model by Reinganum …
Persistent link: https://www.econbiz.de/10011444512
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Publicly funded R&D collaborations and patent outcome in Germany
Czarnitzki, Dirk (contributor); Fier, Andreas (contributor) - 2003
Persistent link: https://www.econbiz.de/10001774210