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Corporate investment and changes in GAAP

Shroff, Nemit - 2012

This paper investigates whether changes in Generally Accepted Accounting Principles (GAAP) affect corporate investment decisions. Using a sample containing forty nine changes in GAAP, I find that changes in accounting rules affect investment decisions. I then examine two mechanisms through which...

Persistent link: https://www.econbiz.de/10010195104

Technology Spillover and Corporate Technology Disclosures

Ettredge, Michael - 2019

In modern economies, technological knowledge can flow between firms through various channels. We test an economic theory that firms most likely to benefit from such knowledge flows disclose information about their technologies more readily, probably to attract technologically compatible...

Persistent link: https://www.econbiz.de/10012903626

Transparency and Firm Innovation

Zhong, Rong (Irene) - 2018

Firm innovation drives both firm competitiveness and economic growth. Constructing a novel firm-patent panel database from 29 countries, I find that transparency directly boosts innovative effort by reducing managerial career concerns. This effect operates through transparency's implicit...

Persistent link: https://www.econbiz.de/10012927664

Capitalizing Research & Development : Signaling or Earnings Management?

Dinh, Tami - 2015

This paper analyzes the capitalization of Research & Development (R&D) expenditures under IFRS. Discretionary R …

Persistent link: https://www.econbiz.de/10013034063

Research and Development, Uncertainty, and Analysts’ Forecasts : The Case of IAS 38

Dinh, Tami - 2014

' earnings forecasts. We use unique hand-collected data in a sample of highly research and development (R&D) intensive German …

Persistent link: https://www.econbiz.de/10013043413

Handling Spillover Effects in Empirical Research

Berg, Tobias - 2020

Despite their importance, the discussion of spillover effects in empirical research often misses the rigor dedicated to …

Persistent link: https://www.econbiz.de/10012849448

Regional patterns of intangible capital, agglomeration effects and localised spillovers in Germany

Geppert, Kurt; Neumann, Anne - 2011

. This high proportion is mainly due to a relatively strong and research-intensive manufacturing sector in Germany. At the …

Persistent link: https://www.econbiz.de/10009426700

Impacts of Organizational Learning and Knowledge Transfer on Investment Decisions Under Uncertainty

Geng, Xianjun - 2009

Because uncertainties around innovative technologies resolve over time, investments in such technologies are often made in stages so that organizations can use the knowledge gained from earlier stages to decide the next step. Previous studies usually assume that once some uncertainty is...

Persistent link: https://www.econbiz.de/10013159448

Too Much of a Good Thing? Risk Disclosure and Corporate Innovation

Au, Shiu-Yik - 2019

Consistent with theoretical models that show disclosure can reduce uncertain investments, we find that mandating risk disclosure is negatively associated with corporate innovation. Using a textual analysis of a large sample of 10-K filings for US firms, we identify a negative relationship...

Persistent link: https://www.econbiz.de/10012900989

Relationships between Institutional Ownership, Capital Structure and Research and Development Investment

Hsu, Hsueh-En - 2016

Research and development (R&D) is vital for an information technology (IT) firm's innovation. This study investigates … the relationship among institutional ownership, capital structure, and research and development investment for 336 listed … institutional ownership and research and development investment. The finding suggests that institutional investors may not influence …

Persistent link: https://www.econbiz.de/10013003364

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