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Exploring the Family Effect on Innovative Capacity and Earnings Management

Wang, Ya Fang; Kuo, Yen-Fang - 2021

Purpose: This study examines whether family businesses (FBs) differ from non-FBs with regard to innovative strategies, and whether their innovation is a reflection of earnings management behavior.Design/methodology/approach: This study extended research into the issue of FBs by investigating...

Persistent link: https://www.econbiz.de/10013218020

Exploring the family effect on innovative capacity and earnings management

Wang, Ya-Fang; Kuo, Yen-Fang - In: International journal of business and economic sciences … 13 (2020) 2, pp. 39-61

Purpose: This study examines whether family businesses (FBs) differ from non-FBs with regard to innovative strategies, and whether their innovation is a reflection of earnings management behavior. Design/methodology/approach: This study extended research into the issue of FBs by investigating...

Persistent link: https://www.econbiz.de/10012293102

Costs of Public Auditor Oversight : Real Earnings Management and Innovation Loss

Lamoreaux, Phillip T.; Myers, Noah; Snow, Mason C. - 2022

Prior research documents positive effects of PCAOB oversight on reporting and audit quality. However, to gain a clear understanding of the net benefits of regulation, it is important to also investigate corresponding costs. To this end, we investigate the relation between PCAOB inspection...

Persistent link: https://www.econbiz.de/10013306588

The Role of Management Accounting and Control Systems as Antecedents of Organizational Creativity and Innovation Capabilities

Malagueño, Ricardo - 2014

as antecedents of organizational creativity and capabilities that could explain to some extent the ability of an …

Persistent link: https://www.econbiz.de/10013068934

Individual Creativity and Organizational Innovation : Can We Reconcile Creativity with Management Control Systems?

Baek, In Gyun - 2019

Organizations often rely on management control systems to stimulate individual creativity and organizational innovation …. However, organizations face a serious problem using formal controls to stimulate creativity because extrinsic motivation … evidence. We call for further research on how management control systems can stimulate creativity in a manner consistent with …

Persistent link: https://www.econbiz.de/10012868322

Inducing creativity in accountants' task performance : the effects of background, environment, and feedback

Birkey, Rachel; Hausserman, Cass - In: Advances in accounting education : teaching and … 22 (2019), pp. 109-133

Persistent link: https://www.econbiz.de/10011975195

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

A model of R&D capitalization

Atallah, Gamal; Khazabi, Massouid - Volkswirtschaftliche Fakultät, … - 2004

This paper studies the decision of firms to expense or capitalize R&D expenditures. The firm has an incentive to mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and capitalizing a larger portion when the benefits occur in the...

Persistent link: https://www.econbiz.de/10011257792

Research and Development and Innovation Promotion

Müllerová, Libuše - In: Český finanční a účetní časopis 2007 (2007) 3, pp. 66-74

The commentary of the article is oriented on the definition of the research, development and innovations among which the author identifies interfaces. The borderlines among them evidently are hard to draw. The article deals with analysis of the factors influencing innovation performance in new...

Persistent link: https://www.econbiz.de/10011194615

De fausses innovations pour de vrais changements ? Le cas de trois démarches innovantes dans des entreprises publiques de réseau

Chevalier-Kuszla, Catherine - Université Paris-Dauphine (Paris IX) - 2003

The development of new forms of management control in three public networks allows to question the concept of innovation in the field of organizational control. It leads also to identify the factors which permit the rising of innovation and the real changes that it involves.

Persistent link: https://www.econbiz.de/10010905070