Showing 1 - 10 of 3,122
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
Persistent link: https://www.econbiz.de/10011976948
concept of „innovation” nor, for the purposes of financial reporting, has not isolated innovation as an asset. In accounting …
Persistent link: https://www.econbiz.de/10011756823
We investigate the impact of managerial ability on firm innovativeness. We further investigate how managerial ability impacts the association between firm innovativeness and competitive advantage. We employ two measures of managerial ability, namely strategic managerial ability and operational...
Persistent link: https://www.econbiz.de/10012845564
We show that technology spillovers shift the composition of corporate research and development (R&D) by promoting innovation based on the exploitation of existing knowledge, while disincentivizing innovation that explores new areas and breaks new ground. Accordingly, firms facing large...
Persistent link: https://www.econbiz.de/10012900964
Despite of the rising awareness of the urgency in finding more efficient and effective ways to achieve sustainable development, comprehensive and consistent meaning is still elusive both in theory and practice. The aim of this paper is to create a more structured theoretical framework related to...
Persistent link: https://www.econbiz.de/10011881940
The availabilities of debt for Chinese firms have been increased since 2008 due to the expansionary monetary policies. These policies triggered concerns over the impact of debt financing on firms' technological innovation activities. Based on a sample of 225 listed computer and...
Persistent link: https://www.econbiz.de/10012175872
In the context of the digital economy, empowering firm innovation investment through digital transformation is an important strategy for promoting innovation development in China. This study investigates the effects and mechanisms of digital transformation on firm innovation investment from the...
Persistent link: https://www.econbiz.de/10014581356
Persistent link: https://www.econbiz.de/10003673936
An example-based generator of XSLT programs / José Paulo Leal, Ricardo Queirós -- A secure and dynamic mobile identity wallet authorization architecture based on a XMPP messaging Infrastructure / Alexandre B. Augusto, Manuel E. Correia -- Making programming exercises interoperable with PExIL /...
Persistent link: https://www.econbiz.de/10011728965