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Reporting Regulation and Corporate Innovation

Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing firms to publicly disclose their financial statements discourages innovative activities. Our evidence suggests...

Persistent link: https://www.econbiz.de/10012655962

Reporting regulation and corporate innovation

Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021

Persistent link: https://www.econbiz.de/10012705621

A Model of R&D Capitalization

Atallah, Gamal - Département d'Économie / Department of Economics, … - 2005

The paper studies the decision of firms to expense or capitalize R&D. In a two-period model, a monopolist decides on how much to invest in R&D and how much of that investment to capitalize, and then on each period's output. It is found that the firm has an incentive to mismatch the benefits and...

Persistent link: https://www.econbiz.de/10008491445

Actor-networks and the diffusion of management accounting innovations : a comparative study.

Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine - 2008

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

Persistent link: https://www.econbiz.de/10008572186

Research on the impacts and mechanisms of digital strategy on corporate innovation investment

Yang, Dong; Shen, Huayu - In: Journal of open innovation : technology, market, and … 11 (2025) 1, pp. 1-17

This paper empirically examines the impacts and underlying mechanisms of a digital strategy, along with its four … impacts. The findings reveal that a digital strategy exerts a significant and positive influence on firm innovation investment …. Furthermore, the mechanism through which this impact occurs is elucidated: digital strategy fosters company innovation investment …

Persistent link: https://www.econbiz.de/10015358596

Labor outsourcing and corporate innovation

Yang, Wenbin; Mou, Jiaqi; Ji, Li - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-18

This study investigates the impact of labor outsourcing on innovation, using manually collected data from Chinese A-share listed companies from 2012 to 2022. The results indicate that labor outsourcing significantly enhances firms' innovation level. This relationship is primarily driven by...

Persistent link: https://www.econbiz.de/10015374291

Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?

Chwolka, Anne; Zwernemann, Johanna - Fakultät für Wirtschaftswissenschaft, … - 2010

Forensic Services werden unter diesem Label in Deutschland seit gut 10 Jahren von vielen großen Wirtschaftsprüfungsgesellschaften angeboten. Da die Dienstleistungen und Methoden einzeln gesehen nicht grundlegend neu sind, stellt sich die Frage, mit welchen Vorteilen das Angebot für Anbieter...

Persistent link: https://www.econbiz.de/10008751881

Collaborative Innovation and R&D Disclosures : Evidence From Co-patents

Lee, Caroline; Xiang, Zhongnan - 2023

This paper examines how firms’ R&D disclosures are associated with collaborative innovation, measured by co-patenting intensity. Compared to solo patents, co-patents are more uncertain and face a greater risk of proprietary information leakage. We find that firms with more co-patents tend to...

Persistent link: https://www.econbiz.de/10014353771

Do Innovative Firms Communicate More? Evidence From the Relation Between Patenting and Management Guidance

Huang, Sterling - 2020

Successful innovations could induce more disclosure if the information asymmetry between the firm and its investors about post-innovation outcomes leads investors to demand more information. However, such innovations also likely entail greater proprietary cost concerns, which deter disclosure....

Persistent link: https://www.econbiz.de/10012846436

Innovation and Accounting Discretion

Petacchi, Paolo - 2020

We investigate the impact of accounting discretion on managers' incentives to invest in innovative projects. Using a theoretical model in which a manager chooses between an innovative and a conventional project, we show that allowing accounting discretion incentivizes the manager to invest in...

Persistent link: https://www.econbiz.de/10012847250