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  1. The effects of disclosure regulation on innovative firms: common values
    Author: Jansen, Jos
    Published: 2002

    Abstract: "Firms in an R&D race actively manage rivals' beliefs by disclosing and concealing information on their cost of investment. The firms' disclosure strategies affect their incentives to invest in R&D, and to acquire information. We compare... more

     

    Abstract: "Firms in an R&D race actively manage rivals' beliefs by disclosing and concealing information on their cost of investment. The firms' disclosure strategies affect their incentives to invest in R&D, and to acquire information. We compare equilibria under voluntary disclosure with those under mandated disclosure in a model with perfect positive correlation among the firms' cost of investment. Under voluntary disclosure firms disclose bad news, and conceal good news to discourage their rival. Under mandatory disclosure firms typically expect higher profits for given information acquisition investments, but they acquire less information." (author's abstract)

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    oai:gesis.izsoz.de:document/11243
    DDC Categories: 300; 330
    Series: Discussion Papers / Wissenschaftszentrum Berlin für Sozialforschung, Forschungsschwerpunkt Markt und politische Ökonomie ; Bd. 02-04
    Subjects: Innovationswettbewerb; Dyopol; Informationsverhalten; Forschungskosten; Publizität; Publizitätspflicht; Theorie
    Other subjects: (stw)Innovationswettbewerb; (stw)Duopol; (stw)Informationsverhalten; (stw)Forschungskosten; (stw)Unternehmenspublizität; (stw)Theorie; (thesoz)Investition; (thesoz)ökonomisches Modell; (thesoz)Innovation; (thesoz)Informationsverhalten; (thesoz)Forschung und Entwicklung; (thesoz)Gleichgewichtstheorie; (thesoz)Betrieb; (thesoz)Wettbewerb; (thesoz)Kosten; (thesoz)Bilanzierung; (thesoz)Unternehmen; Arbeitspapier; Graue Literatur; Buch; Online-Publikation
    Scope: Online-Ressource, 33 S.
    Notes:

    Veröffentlichungsversion
  2. The Role of Production Organization, Infrastructure, and R&D in the Catching-up Process of Japanese to German Industries
    Author: Conrad, Klaus; Wastl, Dieter
    Published: 1996
    Publisher:  Universitätsbibliothek Mannheim, Mannheim

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  3. Aktivierung eigener Entwicklungskosten und Bilanzpolitik. Eine theoretische und empirische Analyse von HGB-Konzernabschlüssen nicht-kapitalmarktorientierter Unternehmen.
    Author: Hahn, Julian
    Published: 2020
    Publisher:  Universitäts- und Landesbibliothek Darmstadt, Darmstadt

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    Source: Union catalogues
    Contributor: Quick, Reiner (Akademischer Betreuer); Ahsen, Anette von (Akademischer Betreuer)
    Language: German
    Media type: Dissertation
    Format: Online
    Other identifier:
    Subjects: Bilanzpolitik; Entwicklungskosten; Aktivierung <Wirtschaft>; Unternehmen; Rechnungslegung; Festwert; Teilwert; Einzelbewertung; Neubewertung; Bewertungseinheit; Forschungskosten; Konsolidierung; Konzernabschluss; Handelsrecht; :z Geschichte 2010-2013
    Other subjects: (stw)2010-2013; (stw)Bilanzielle Bewertung; (stw)Forschungskosten; (stw)Konzernabschluss; (stw)Handelsrecht; (stw)Deutschland; Graue Literatur
    Scope: Online-Ressource
    Notes:

    Dissertation, Darmstadt, Technische Universität Darmstadt, 2019