Innovations are an important, although imprecise conceptual category. They are perceived differently depending on the accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main aim of the paper is to identify problems and...

Innovations are one of the major determinants of competitive success. As a result, there is a demand for information on the innovation efforts of firms among investors, other stakeholders, and the relevant public. Using content analysis, this paper examines the innovation capital disclosure...