Signaling innovation : the nontax benefits of claiming R&D tax credits
| Year of publication: |
2025
|
|---|---|
| Authors: | Hepfer, Bradford F. ; Judd, Hannah W. ; Rice, Sarah C. |
| Published in: |
Journal of accounting and economics. - Amsterdam [u.a.] : Elsevier, ISSN 1879-1980, ZDB-ID 1483543-5. - Vol. 79.2025, 1, Art.-No. 101718, p. 1-30
|
| Subject: | Initial public offerings (IPOs) | Innovation | Nontax benefits | Proceeds | Research and development (R&D) tax credit | Signaling | Underpricing | Steuervergünstigung | Tax incentive | Börsengang | Initial public offering | Industrieforschung | Industrial research | Signalling | Großbritannien | United Kingdom | Technologiepolitik | Technology policy |
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