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Intellectual property coordinators' cohorts : a study into the imprints in university technology transfer

Modic, Dolores; Suklan, Jana - In: Research policy : policy, management and economic … 52 (2023) 8, pp. 1-18

Persistent link: https://www.econbiz.de/10014484586

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

Knowledge Constraints and Firm Scale

Parham, Robert - 2020

I propose a resolution to the high-returns-to-R&D puzzle. The R&D investments of small and medium firms (lower 2/3 of the firm scale distribution) exhibit evidence of bunching below an upper-bound. No such bunching exists for physical investment. I show that a constraint on knowledge...

Persistent link: https://www.econbiz.de/10012853339

The Market Value of technological innovation; evidence from European patents

Rekik, Sabrine - Université Paris-Dauphine (Paris IX) - 2015

This paper contributes to literature by giving more precise measures to technological innovation in order to estimate … patent system which is different from the American one. Financial and innovation data are collected during 1990- 2012, for …-to-book ratio and knowledge assets is proved to be positive and significant. Innovation is more valuable when it contributes to …

Persistent link: https://www.econbiz.de/10011269168

The Effect of Knowledge and Extrinsic Motivation in the Attribution Process of Importance to Budgets

Gago-Rodríguez, Susana - 2012

The importance that managers attribute to budgets is an indicator of their preferences about budgets and, as a consequence, of their demand for budgets. If organizations know the process by which managers attribute importance to budgets, they can act on the antecedents of importance and hence,...

Persistent link: https://www.econbiz.de/10013108671

The Role of Audit Firm Size, Non-Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues

Eilifsen, Aasmund - 2016

We investigate how audit firm size and large auditor-provided non-audit services (NAS) affect accruals quality around large equity issues and acquisitions for Norwegian public companies from 1999-2013. We find poorer accruals quality around large equity increases. Big 4 audit firms mitigate...

Persistent link: https://www.econbiz.de/10013007737

Building Trust through Knowledge Sharing : Implications for Incentive System Design

Haesebrouck, Katlijn - 2020

We examine whether knowledge sharing can enhance the efficacy of implicit, trust-based incentives. Using a stark laboratory experiment, we find support for theory suggesting that individuals believe that their knowledge is an important part of their identity, making it costly to share, but...

Persistent link: https://www.econbiz.de/10012856051

Auditor-Provided Tax Consulting, Knowledge Spillovers, and Reported Weaknesses in Internal Control

Harris, David G. - 2013

We examine whether auditor-provided tax consulting services are associated with tax and non-tax internal control material weaknesses consistent with knowledge spillover benefits. We find a positive association between the amounts of consulting fees paid, which should proxy for the scale and/or...

Persistent link: https://www.econbiz.de/10012711428

The Opportunity for Partner Industry Knowledge Sharing within Audit Offices and Audit Quality

Michas, Paul N.; Russomanno, Dan; Zhao, Meiling - 2022

We conjecture that a greater opportunity for audit partners to share personal industry knowledge with each other within audit offices benefits audit quality. Using recently available Form AP data, we analyze each partner’s client portfolio and construct measures of the extent to which partners...

Persistent link: https://www.econbiz.de/10013291229

The Effects of Formality of Documentation on Auditors’ Acquisition of Knowledge from Prior Year Workpapers

Bonner, Sarah E.; Majors, Tracie M. - 2021

Auditors’ knowledge is critical for audit and financial reporting quality, as it facilitates task performance and information sharing. We examine whether auditors’ acquisition of knowledge from prior year workpapers, a primary means for learning on the job, is negatively affected by the...

Persistent link: https://www.econbiz.de/10013210746

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