This paper analyzes a principal-agent-model with a principal, a manager, and a team of workers to investigate the incentive provision and optimal team size in a setting with uncertain productivity and team synergy effects which is typical for innovation environments. Workers are responsible for...

We examine the relation between manager horizon and discretionary disclosure, using patenting as a measure of disclosure. Patenting reflects, in part, a manager's decision to disclose the successful outcome of research and development (R&D). When a firm invests in R&D but does not patent,...

This paper examines the systematic difference between interim and fourth quarters in managerial decisions to engage in accruals and real activities management to meet analysts' quarterly earnings forecasts. Findings reveal that managers engage in income-increasing accounting accruals...

We examine whether firms’ co-opetition (i.e., simultaneously competitive and cooperative) behaviors in standard-setting organizations (SSOs) affect their public R&D disclosure. We find that relative to matched control firms, firms that participate in SSOs increase their narrative R&D...

Exact costing of productions and providing suitable and reliable information or reports for economic decision-making process are the main consideration in management accounting, meanwhile firms technological change causes the management accounting to change which we have tested the effects of...

This paper examines how earnings performance relates to firms' narrative R&D disclosure decisions. The unique nature of R&D investments and financial statements' limited ability to communicate the value of such investments highlight the role of narrative disclosure as a supplement to the...

The U.S.A. has been employing using all tactics to amend the Indian Patent Act and imposing techno-trade sanctions through special/super 301 Provisions of the 1988 Omnibus Trade and Competitiveness Act and exerting influence with U.S.-related international organisations like GATT/WTO, IMF to...

Intellectual capital — broadly defined to include nonphysical sources of value such as patents and copyrights, computer software, organizational processes and know-how — has a long history of being undervalued and excluded from measures of economic productivity and wealth. In recent years,...

This paper empirically examines how R&D intensity impacts the provision and nature of management earnings guidance. R&D-intensive firms face high managerial uncertainty as well as high investor uncertainty, which have countervailing effects on discretionary disclosure. I find that high...

Ensuring compliance of sustainability reports, especially Environmental, Social, and Governance (ESG) reporting, with the EU Taxonomy is essential in the European Union. In parallel, a significant transformation of Artificial Intelligence (AI) can be observed, shifting from task-specific models...