Accounting studies routinely encounter observations taking on extreme values. Such observations can influence … statistical estimates (coefficient) and inferences. Our survey of the accounting literature documents that the two most common … to implement in accounting settings. While RR is not without limitations, overall, our findings lead us to recommend that …

of R&D. Our work analyzes knowledge diffusion and knowledge externalities in generating innovation and in determining … productivity of R&D resources in generating innovation (patenting) and productivity (TFP). While we find that knowledge diffusion …

Federal research funding to universities is often based on a desire to stimulate innovation - so that they spend … innovation and productivity growth. In this paper we use new data to examine how the main organizational structure used to train …

contributes to innovation in source countries. We use changes in the labour mobility legislation within Europe as exogenous …