Showing 1 - 10 of 265
Economics
Persistent link: https://www.econbiz.de/10009431998
The relationship between technology, productivity and employment is a complex one. Increased productivity can lead not … can develop new markets. On the other hand, if demand and hence output does not expand in line with productivity, then an … inverse relation between productivity and employment will result. The European Union seeks to improve living standards in …
Persistent link: https://www.econbiz.de/10009441434
development of national productivity. As technology is also embodied in human capital, the paper empirically investigates the …
Persistent link: https://www.econbiz.de/10009448802
This study seeks to advance and test the knowledge-based theory of the firm as it applies to explaining the governance structure of R&D alliances. Unlike transaction-cost economics, the knowledge-based theory attempts to explain organizational form not primarily in terms of incentive...
Persistent link: https://www.econbiz.de/10009430026
The dissertation discusses issues in the field of industrial organization. When the government provides better infrastructure to competing firms for innovation, private firms' R&D expenditures are affected. When the government doesn't assure project completion, the uncertainty impacts private...
Persistent link: https://www.econbiz.de/10009430888
Economics
Persistent link: https://www.econbiz.de/10009432017
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