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...

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...

Innovation plays a central role in economic development, at regional and national level. In the competitive environment companies are obliged to produce more rapidly, more effectively and more efficiently in new product development which is a result of research and development (R&D) activities....

Research and development functions are fundamental drivers of value creation in technology-based Small and Medium enterprises (SMEs) seemingly successful R&D is a function of innovation processes and R&D networks. There is a perceived lack of understanding regarding the importance of SMEs and...

The internationalization of R&D network is a recent phenomenon. In this knowledge based environment, the driving forces for this phenomenon are digitization, the internet, and high-speed data networks that are keys to address many of the operational issues from design to logistics and...

Nous recherchons dans cette étude quels sont les déterminants des choix comptables des entreprises concernant les pratiques de valorisation et de publication relatives aux incorporels (goodwill et autres éléments incorporels). Ces pratiques sont formalisées grâce à deux indicateurs : la "...

Selon les règles comptables françaises, les sociétés ont la possibilité de " capitaliser " leurs frais de R&D sous certaines conditions. En analysant les rapports annuels 2000 des sociétés non financières appartenant à l'indice SBF 250, nous avons tenté de comprendre pourquoi certaines...

Nous étudions empiriquement la pertinence du traitement comptable de la R&D sur un échantillon de 95 sociétés françaises sur une période de 3 ans (1998-2000). Nous montrons que la R&D capitalisée est associée positivement aux rendements et au cours boursiers et agit donc comme un signal...

L'innovation est devenue un facteur clé de croissance économique. La question des incitations à l'innovation au sein des entreprises est donc primordiale. Dans ce papier, nous nous intéressons au type d'incitations monétaires reçues par les inventeurs au sein des entreprises avec une...

In this paper, we will review the literature on technological innovation persistence and provide a general theoretical framework to analyze the main determinants of this innovative behavior. Moreover, no previous empirical study has taken into account organizational innovation practices as...