The objective of this study is to examine a performance contingency effect between product competitive strategy and organization design using an archival approach. Specifically, this study examines a sample of 194 firms from 20 industries based on the data collected by Center for Advanced...

We investigate the key contractual features of CEO performance-vested (p-v) equity compensation. We hypothesize that contractual features such as relative performance evaluation (RPE), the performance period length, and the number of performance metrics can be configured to improve the...

For a knowledge and skill centric organization, the process of knowledge management encompasses three important and closely related elements: (i) task assignments, (ii) knowledge acquisition through training, and finally (iii) maintaining proper level of knowledge inventory among the existing...

This study examines the availability and incentive effects of the Research and Experimentation tax credit following structural changes in the computation of the credit enacted in the Omnibus Budget Reconciliation Act of 1989 (OBRA89). We find that overall firm eligibility declined after OBRA89,...

The objective of this paper is to investigate the relationship between the value creation efficiency and firms' market valuation as well as financial performance, using data drawn from Taiwanese listed companies. Our results support the proposition that intellectual capital has a positive impact...

The U.S. Ramp;D credit has always been incremental in nature, providing a credit for qualified Ramp;D expenses exceeding some base amount. Originally, the base amount was the average of the previous three years' Ramp;D expenses (i.e., a moving average). After heavy criticism that the credit's...