Download e-book for kindle: Advances in Accounting, Vol. 23 by Philip M. J. Reckers

By Philip M. J. Reckers

ISBN-10: 008055329X

ISBN-13: 9780080553290

ISBN-10: 0762314257

ISBN-13: 9780762314256

This sequence specializes in the tutorial and theoretical facet of the occupation within the components of monetary accounting, accounting schooling and auditing. Articles variety from empirical and analytical, to the improvement of recent applied sciences. Advances in Accounting is now to be had on-line at ScienceDirect - full-text on-line from quantity 17 onwards.

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Example text

The design stage is characterized by relatively higher knowledge intensity; more closer interaction with end users; constant upgrading of latest technology to enhance design capabilities; and quick response to market changes. These characteristics decline as we move down the value chain. It appears these factors are considered by the market and accentuate the association of innovative capability and firm performance. This accentuation is magnified by location of the patent filing. It is greater for firms filing in the United States relative to those filing in Taiwan.

Overall, we find that patents filed and granted in the United States surrogate for more intense added value activity. The crossnational patenting is greatly valued by the market. Finally, we find evidence that position in the industry chain affects such value-relevance association. In particular, design stage value added activity has a stronger association with Tobin’s q; this association declines as we move from upstream to the downstream end of the industry value chain. The design stage is characterized by relatively higher knowledge intensity; more closer interaction with end users; constant upgrading of latest technology to enhance design capabilities; and quick response to market changes.

Connolly, R. , & Hirschey, M. (1990). Firm size and R&D effectiveness. Economic Letters, 32, 277–281. Dekker, H. C. (2003). Value chain analysis in interfirm relationships: A field study. Management Accounting Research, 14, 1–23. , Karolyi, G. , & Stulz, R. M. (2004). S. worth more? Journal of Financial Economics, 71, 205–238. , & Shiue, S. (2002). Intellectual property protection in Taiwan: The year in review. , & Schipper, K. (1999). Have financial statements lost their relevance? Journal of Accounting Research, 37, 319–352.

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Advances in Accounting, Vol. 23 by Philip M. J. Reckers


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