By Philip M. J. Reckers
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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Additional resources for Advances in Accounting, Vol. 23
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.
Advances in Accounting, Vol. 23 by Philip M. J. Reckers