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We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax shield after a substantial ownership change. Using staggered changes to these rules, we find that limiting the transfer of tax losses reduces the number of M&As with...
Persistent link: https://www.econbiz.de/10014420706
Big Data (BD) is becoming widely available and manageable. This raises the question of whether Big Data Analytics (BDA) in companies leads to better decision-making andhence performance. Based on a large, representative set of start-ups in Germany, we study the adoption of BDA among small and...
Persistent link: https://www.econbiz.de/10014476290
The literature on within-firm organizational change and productivity suggests that firms can make more efficient use of … technologies and that joint adoption leads to higher productivity. Without having introduced complementary organizational … innovations, the adoption of CO2 reducing technologies is associated with lower productivity. …
Persistent link: https://www.econbiz.de/10010309495
number of national firm level studies on the innovation-productivity link have been conducted using new internationally …, innovation output and productivity, we find to a very large extent a common cross-country story for knowledge intensive …Recent studies have documented extensive heterogeneity in firm performance within countries, and innovation has been …
Persistent link: https://www.econbiz.de/10010297274
deepening and innovation for productivity. We employ a model that takes into account that innovation and ICT use may be … productivity appears to be of the same order of magnitude in the two countries. However, the direct impacts of innovation on multi … technological innovations on a more permanent basis. Moreover, the joint impact of ICT use and permanent technological innovation on …
Persistent link: https://www.econbiz.de/10010297322
The missing effect of investments of firms in information and communication technologies on productivity is studied by …) has a stronger effect on the quality of services than on the productivity of the IT-using firm. IT investment seems to be … especially the most recent generation of IT as indicated by the number of PCs used is the source of productivity growth whereas …
Persistent link: https://www.econbiz.de/10010297561
estimates for an extended production function framework reveal significant productivity effects of ICT in the German service … productivity differentials between firms. …
Persistent link: https://www.econbiz.de/10010297958
productivity using firm-level data. First, a broader definition of innovation input is used in which research and development is …This paper investigates whether failure in innovation at the firm level can account for cross-country heterogeneity in … manufacturing productivity growth. There is no strong evidence in the literature on the existence of such link. Our work, however …
Persistent link: https://www.econbiz.de/10010298125
We analyze the productivity effects of environmental (green) investment as well as of environmental expenditures and … investment positively impinges upon production growth as a productivity driver. We thus conclude that environmental regulation … should stimulate investment in order to be compatible with economic goals such as productivity. …
Persistent link: https://www.econbiz.de/10010298667
linkages between the firm's R&D investment, product and process innovations, and future productivity and profits. The dynamic …&D investment. For the median productivity firm, investment in R&D raises firm value by 3.0 percent in a group of hightech … significantly affect R&D investment rates and productivity changes in the high-tech industries. …
Persistent link: https://www.econbiz.de/10010327233