This study examines how various dimensions of a firm's network affect innovation and
pricing of innovation by market participants. We use board interlocks to build interfirm …

We study the impact of environmental disclosure on the idiosyncratic risk of European
manufacturing firms. Utilizing a panel data set of 288 firms from 17 European countries …

This special issue focuses on the interactions between accounting, public sector
organisations and the socio-economic and political environments in which they operate, with …

Abstract International Accounting Standard 38 Intangible Assets mandates that development
costs must be capitalized if certain conditions specified in the standard are met. However …

This study investigates debt market effects of research and development (R&D) costs
capitalization, using a global sample of public bonds and private syndicated loans issued by …

We examine whether requiring (IFRS) versus allowing (UK GAAP) conditional capitalisation
of development expenditure affects the extent to which capitalisation conveys more …

Capitalisation of development costs mandated under IAS 38 is an important accounting
issue conveying a signal to users of accounting information regarding future economic …

We investigate the relationship between R&D investments and loan spread. Prior research
documents that R&D is associated with greater future benefits and risks, suggesting that the …

We examine the effect of country level research and development (R&D) tax credits on
optimal levels of firm-specific R&D investments. We use a sample of R&D active firms from …

This paper studies the effects of vertical merger and R&D collaboration activities on firms'
innovation decisions and stock returns based on a continuous-time real option model under …