Cette recherche observe comment la comptabilisation et l'ajustement des dépenses de R&D sont utilisées comme modalités de gestion des résultats. Le recours à une variable médiatrice permet d'observer que les dirigeants activent prioritairement les dépenses de R&D avant de s'engager dans...

In the defence industry the recent development of a 'market for technology', the creation of new European high-technology companies as well as transformations in government agencies have driven firms to reposition their technological and organizational skills. Our objective is to show that the...

Technology has been playing a central role in defense spending or arms-producing countries since World War II. Although there has been no major threat or conflict since the 1990s, defense R&D absorbs a large share of military expenditures, as well as public R&D. This technology-centric paradigm...

In this note we reconsider the paper of Brod and Shivakumar (1999), published in the Journal of Industrial Economics, who analyze a twostage model in which the firms compete in two dimensions and examine the effect of semi-collusion when the non-production activity is R&D. They shed light on...

European Biotechnology companies and public policy-makers face to a number of crucial problems related to the development of Biotechnology in Europe : European industrial competitiveness, the relative under-exploitation of the European science base in Biotechnology, poor technology transfer...

This paper analyses the potentially defensive behaviour of successful innovators and its effect on aggregate R&D effort. It proposes a quality-ladders model that endogenously determines leader's technology advantages and who innovate (the leader firm or its competitors). Regulation can have...

We use a French firm-level data set containing 13,000 firms over the period 1993-2004 to analyze the relationship between credit constraints and firms' R&D behavior over the business cycle. Our main results can be summarized as follows: (i) the share of R&D investment over total investment is...

Small and medium-sized enterprises (SMEs) are indeed the engines of global economic growth. Their continued growth is a major subject for the economy and employment of any country. Towards that end, virtual research and development (R&D) could be a viable option to sustain and ease the...

Inscrire la R&D en charges ou à l'actif du bilan est un choix qui s'offre aux dirigeants des entreprises françaises. A travers ce choix, se dessinent deux stratégies managériales différentes, mais non mutuellement exclusives, à savoir diffuser plus d'informations sur les investissements en...