This study examines the impact of control systems on corporate innovation. Innovation is key to firm performance and growth, allowing corporations to stay competitive in their industry. We expect control systems to improve information flows within the firm by allowing managers to better identify...

This study examines whether financial accounting standards moderate the effectiveness of tax policy. Specifically, we examine whether myopic managers’ focus on short-term financial reporting reduces the effectiveness of tax subsidies that incentivize innovation. We employ a novel setting, the...

This study examines the role of effective control systems in capturing corporate innovation. Although we expect effective control systems to improve information flows within the firm by allowing managers to better identify and patent their most valuable intellectual property, a priori this...