Along with their mounting economic might, emerging economies are becoming the object of ever closer analytical attention. Yet the phenomenon of international research and development (R&D) from multinationals headquartered there still remains neglected. The current study analyzes Chinese...

This paper examines the ex post and ex ante benefits of accounting conservatism to lenders and borrowers in the debt contracting process. I expect conservatism to benefit lenders ex post through the timely signaling of default risk, as manifested by accelerated covenant violations, and to...

We define higher audit quality as greater assurance of high financial reporting quality. Researchers use many proxies for audit quality, with little guidance on choosing among them. We provide a framework for systematically evaluating their unique strengths and weaknesses. Because it is...

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We study the stock and audit market effects associated with a widely publicized accounting scandal involving a public company (ComROAD AG) and a large, reputable audit firm (KPMG) in a country (Germany) that has long provided auditors with substantial protection from shareholder legal...

The objective of this study was to perform a laboratory investigation of the corrosion performance of several types of steel dowels embedded in concrete beams. The concrete beams and dowels were subjected to exposure to concentrated chloride solutions intended to accelerate corrosion and...

This paper looks at internationalization of R&D in the wireless telecommunications industry. We compare the international distribution of strategic R&D activities related to the development of wireless standards to other (non standard related) projects. While there is evidence that leading...

We argue that in this age of globalization, important R&D-in automobiles and wireless telecommunication-exhibits a decisive home bias. This contrasts with findings on the rate and extent of globalization of the aggregate of activities classified as R&D. Sorting out R&D was deemed important at...

This paper aims at providing a first base of knowledge for the analysis of the strategies adopted by the Italian companies investing in Japan in high technology industries. Despite the Italian industrial system being only marginally present in the Japanese market, in comparison to other European...

<i> High-Tech Marketing and Technology Marketing </i> (di Fabrizio Cesaroni, Alberto Di Minin, Andrea Piccaluga) - ABSTRACT: High-tech marketing concepts can be useful to understand important aspects of R&D and technology management. This is due to the fact that the acquisition, improvement and...

This paper focuses on IP (Intellectual Property) brokers. We define IP brokers as public or private companies bridging supply and demand of intellectual capital. We will here argue that IP brokers represent a key player in the market of patents, as their role in technology transfer can be that...