The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure and activities can be explained by the reduction...

This study addresses the discretionary capitalization of R&D costs in Australia and Canada. We demonstrate, for both samples, that the discretionary capitalization of development costs (hereafter capitalized D) by the manager results in balance sheet and income numbers that are more highly...

The paper tracks the fate of content as it passes across three grids of understanding: across the grid of ‘culture’, of ‘services’, and of ‘knowledge’. These grids also serve as historical and/or possible rationales for state intervention in the creative ndustries, as well as...

We investigate whether the use of a high quality auditor and increased regulatory monitoring of R&D reporting influence both the level of R&D expenditure capitalized by Australian companies from 1992 to 2002 and the market’s perception of the reliability of these figures. The results indicate...

Although the prospect of obtaining patent protection is believed to encourage R&D investments and thus the rate of inventive activity, there is little by way of direct evidence to support this belief. We use original data from the 1994 Carnegie Mellon survey on the appropriation of R&D in the US...

The relationship between technology, productivity and employment is a complex one. Increased productivity can lead not just to increased market share, but through falling relative prices can help expand markets, and through product innovation can develop new markets. On the other hand, if demand...

The international economics of business and management has focused - both in the academic literature and in corporate and public policy discussions - increasingly on issues of globalisation, innovation and 'competitiveness'. These issues, and in particular their interrelation, are analysed in...

We consider the free-market and socially optimal outcomes in a general oligopoly model with many firms which first engage in R&D and then compete in either output or price. Strategic behavior by firms tends to reduce output, R&D, and welfare and so justifies higher subsidies except when R&D...

We examine optimal industrial and trade policies in a series of dynamic oligopoly games in which a home and a foreign firm compete in R&D and output. Alternative assumptions about the timing of moves and the ability of agents to commit intertemporally are considered. We show that the home export...

Resumen: En este artículo se analiza el proceso de externalización de las labores agrarias y el consiguiente desarrollo de una agricultura terciarizada. La fragmentada dimensión laboral y económica de las explotaciones agrarias determina el proceso de externalización de las tareas agrarias...