We review the accounting literature on innovation, focusing on the attributes of innovation
that collectively make it unique from other resources: novelty, nonrivalry, and partial …

Digital development is critical for achieving coordinated regional economic growth, energy
conservation, and emissions reduction, which makes it a viable method for achieving carbon …

We study the distributional consequences of student debt forgiveness in present value
terms, accounting for differences in repayment behavior across the earnings distribution. Full …

Entrepreneurship is thought to be a key driver of economic growth. While there are myriad
forms of entrepreneurship, ranging from self-employment to small and medium size …

Entrepreneurship in advanced economies is in decline. Instead of becoming
'entrepreneurial', as was anticipated in the 1990s, today, these economies are better …

Republicans start more firms than Democrats. In a sample of 40 million party-identified
Americans between 2005 and 2017, we find that 6% of Republicans and 4% of Democrats …

El objetivo del artículo, es analizar las estrategias implementadas por los micronegocios
para su subsistencia, y así identificar importantes brechas de estudio para investigaciones …

Little is known about the motivations and outcomes of sellers in remunerated markets for
human materials. We exploit dramatic growth in the US blood plasma industry to shed light …

The development of platform economy has accelerated the change of the nature of work,
namely from manual labor to automation, from off-line to online, and from fixed employment …

This paper investigates whether and how the penalty against peer firm leaders influences
focal firm's earnings management. By employing a difference-in-difference (DID) approach …