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neighbours are subject to similar environmental conditions, but the confounding influence of competition was also observed over …
Persistent link: https://www.econbiz.de/10009448357
Purpose - This paper evaluates the comparative progress of Asda in the UK since its surprise takeover by Wal-Mart in 1999. Wal-Mart expected to become the #1 retailer in the UK and many commentators saw massive problems ahead for local retailers. These expectations were not met; this paper...
Persistent link: https://www.econbiz.de/10009465849
We investigate the situation where a customer experiencing an inventory stockout at a retailer potentially leaves the firm's market. In classical inventory theory, a unit stockout penalty cost has been used as a surrogate to mimic the economic effect of such a departure; in this study, we...
Persistent link: https://www.econbiz.de/10009431041
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...
Persistent link: https://www.econbiz.de/10009437483
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...
Persistent link: https://www.econbiz.de/10009437521
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...
Persistent link: https://www.econbiz.de/10009437523
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...
Persistent link: https://www.econbiz.de/10009437647
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...
Persistent link: https://www.econbiz.de/10009441081
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...
Persistent link: https://www.econbiz.de/10009441434
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...
Persistent link: https://www.econbiz.de/10009441435