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INTEGRATING BUSINESS INTELLIGENCE IN STATE ADMINISTRATIVE STRUCTURES FOR STIMULATING INNOVATIVE CLUSTERS
COMSULEA, Ioana; FLOREA, Cristina A. - In: Network Intelligence Studies (2014) 4, pp. 183-192
Business intelligence and knowledge management seems to gain the attention of the society regarding the benefits that brings to it when this two domains are considered as a whole. The advantage of using business intelligence in order to take decisions and bring innovation to the business, are...
Persistent link: https://www.econbiz.de/10010938115
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Reporting Regulation and Corporate Innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012655962
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012705621
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012704999
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012668207
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Do Innovative Firms Communicate More? Evidence From the Relation Between Patenting and Management Guidance
Huang, Sterling - 2020
Successful innovations could induce more disclosure if the information asymmetry between the firm and its investors about post-innovation outcomes leads investors to demand more information. However, such innovations also likely entail greater proprietary cost concerns, which deter disclosure....
Persistent link: https://www.econbiz.de/10012846436
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The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms
Allen, Abigail M. - 2020
regulation but do not appear to experience any compensating financial reporting quality benefits. Using a generalized difference … less novel patent portfolio. However, we find no evidence that improvements to financial reporting quality materialize to …
Persistent link: https://www.econbiz.de/10012852232
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FASB Interpretation Number 48 (FIN 48) Disclosures and Corporate Innovation
Goldman, Nathan C. - 2020
In this paper, we analyze the real effect of financial statement tax disclosures on corporate innovation activities. In 2007, the FASB enacted FIN 48, which mandates the separate and more detailed disclosure of reserves for unrecognized tax benefits (UTBs). Using patent applications as a measure...
Persistent link: https://www.econbiz.de/10012852348
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Costs of Public Auditor Oversight : Real Earnings Management and Innovation Loss
Lamoreaux, Phillip T.; Myers, Noah; Snow, Mason C. - 2022
Prior research documents positive effects of PCAOB oversight on reporting and audit quality. However, to gain a clear …
Persistent link: https://www.econbiz.de/10013306588
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Innovation, financial reporting quality, and audit quality
Lobo, Gerald J.; Xie, Yuan; Zhang, Joseph H. - In: Review of quantitative finance and accounting 51 (2018) 3, pp. 719-749
Persistent link: https://www.econbiz.de/10012038388