accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …

We predict that a firm's greater accounting comparability with its industry peers facilitates its learning from those … estimate accounting comparability using pro-forma capitalized R&D earnings that link lagged R&D expenditures to future … profitability employing the Almon (1965) distributed lag model. We find that greater accounting comparability leads to enhanced …

This paper examines the extent to which the use of Management Accounting and Control Systems influence the development …

We investigate the impact of accounting discretion on managers' incentives to invest in innovative projects. Using a … theoretical model in which a manager chooses between an innovative and a conventional project, we show that allowing accounting … discretion incentivizes the manager to invest in the innovative project. This result derives from the intuition that accounting …

firm, potentially including the firm's accounting information quality (AIQ). It has been well recognized that high AIQ …, there is a lack of clear understanding about the specific role of corporate accounting information in the ex …&D inputs and innovation outputs, and the positive moderating role played by the quality of corporate accounting information …