Pattern of R&D Expenditure in the Indian Service Sector: A Firm-Level Analysis Since 1999

2018 ◽  
pp. 133-154
Author(s):  
Sonia Mukherjee
Technovation ◽  
2011 ◽  
Vol 31 (12) ◽  
pp. 655-665 ◽  
Author(s):  
Pierre Therrien ◽  
David Doloreux ◽  
Tyler Chamberlin

2020 ◽  
Vol 34 (2) ◽  
pp. 109-124
Author(s):  
Megan F. Hess ◽  
Andrew M. Hess

SYNOPSIS In this study, we investigate the relation between accounting failure and innovation at multiple levels in an organization by developing and testing a model for how top executives and functional managers might change their risk preferences and their innovation investments in response to public disclosures of financial misconduct. At the firm level, we find that accounting failures reduce subsequent investments in R&D, as predicted by a threat rigidity (“play it safe”) psychological response among top executives. At the project level, accounting failures have the opposite effect, resulting in an increase in the number of exploratory projects, as predicted by a failure trap (“swing for the fences”) psychological response among functional managers. Unpacking this relation at multiple levels of analysis helps us to understand the complex ways in which financial misconduct shapes a firm's innovation activities and appreciate the far-reaching consequences of accounting failure.


Author(s):  
Rupert Harrison ◽  
Jordi Jaumandreu ◽  
Jacques Mairesse ◽  
Bettina Peters

2021 ◽  
pp. 001946622110360
Author(s):  
P. Vineeth ◽  
K. B. Nidheesh

The present study measures the role of firm-specific factors influencing the likelihood of establishing a subsidiary in tax haven countries. The panel data of Indian companies, which have business operations in foreign countries, are used for the study. The firm-level data for the period from 2007 to 2018 are analysed by using binary logistic regression model. The result shows that the intangible assets, long-term debt, number of subsidiaries and service sector dummy have significant and positive impact on tax haven operations of multinational companies, but the experience of the firm and return on equity are insignificant, and a firm’s size deters the likelihood of setting a tax haven subsidiary. The results also show that firms from high-technology manufacturing and knowledge-intensive sector have more influence on the likelihood of owning a tax haven subsidiary by Indian multinationals. JEL Codes: F21, F23, H25, H26


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