This paper is concerned with rmiewing some of the issues underbing current inbrest
infacilitating effective technology transfer between academia, other research organizations …

Although Research and Development and intellectual property are becoming central to the
competitive advantage of more companies, the Financial Accounting Standards Board …

Originally published in 1993 this book presents the findings of 14 teams involved in a
research initiative to examine the initiation and resonse to innovation in firms. It draws …

Management accounting techniques and information are often accused of having many
limitations that are likely to constrain investment in new technology. However, relatively little …

This chapter examines the theoretical issues concerning the disclosure of R&D information
and the disclosure practices of UK companies. Regulatory history and political power …

This paper demonstrates the applicability of two empirical techniques—the Heckman two-
stage switching regression and the event study methodology—for evaluating regulatory or …

Technology transfer is becoming an increasingly important issue in the natural sciences. It is
closely intertwined with invention and innovation, invention being the process of creating …

In January 1989 the Statement of Standard Accounting Practice (SSAP) 13 Accounting for
Research and Development (R&D) was revised and for the first time UK companies were …