changes on innovation and their interactions with expensing are also derived. One major result of the model is that there is … capitalization, and firms' accounting policies can have real effects on innovation. Overall, the model suggests that looser … accounting standards, and a less conservative market evaluation of capitalization, can favor innovation. …

and expensing. Accounting standards, market evaluation of capitalization, and firms¡¦ accounting policies can have real … mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and … effects on innovation. …

The massive economic crisis 2008/09 had substantial impacts on the innovation activities of the German economy. The … loss in sales and profits resulted in a sharp decline of innovation expenditure. While capital expenditure for new products … and improved processes were cut substantially, R&D budgets basically remained unchanged. Firms with innovation and R …

innovation by using a sample of 108 Tunisian service firms. Specifically, we are interested in the domestic outsourcing of … innovation. This suggests that outsourcing allows Tunisian service firms to create value, increase flexibility and improve the …

product development process. HCs do not invest more into innovation, but achieve higher innovation success. The higher …

The authors use the insights from strategy research and innovation studies to address two principal questions regarding … Innovation Survey for Polish service firms. They propose a set of indicators reflecting four principal fields of technology …

at the intensive margin, i.e. our results do not suggest that non-innovative companies are deterred from innovation …

The massive economic crisis 2008/09 had substantial impacts on the innovation activities of the German economy. The … loss in sales and profits resulted in a sharp decline of innovation expenditure. While capital expenditure for new products … and improved processes were cut substantially, R&D budgets basically remained unchanged. Firms with innovation and R …