The effects of taxes and organizational variables on research and development intensity
Article Abstract:
Research and development (R&D) tends to be less intensive in capital intensive firms than their labor intensive counterparts. Such phenomenon can be possibly attributed to capital intensive firms' adoption of best production techniques which may serve as good alternative to in-house R&D. Analysis of COMPUSTAT data from 113 firms in 1994 also reveals that the proportion of debt in the capital structure of a company exerts a negative impact on R&D activity.
Publication Name: R & D Management
Subject: Business, general
ISSN: 0033-6807
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
Inventive efficiency: how the U.S. compares with Japan
Article Abstract:
A survey of R&D efficiency in 14 industrial sectors in the US and Japan has yielded differences across the groups and between the two countries. Inventive efficiency in US food, textile, chemical, rubber, metals, fabricated metals and other manufacturing industries was greater. However, Japanese paper, petroleum, machinery and scientific equipment were more efficient than counterpart US industries.
Publication Name: R & D Management
Subject: Business, general
ISSN: 0033-6807
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
The role of taxes in corporate research and development spending
Article Abstract:
Corporate research and development tax credits result in companies spending more on research and development. This result from a survey of 231 firms shows the importance of this type of tax credit.
Publication Name: R & D Management
Subject: Business, general
ISSN: 0033-6807
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Comparing the effects of cellular and functional manufacturing on employees' perceptions and attitudes. An analysis of process industry production an inventory management systems
- Abstracts: The influence of organizational demography on customer-oriented prosocial behavior: an exploratory investigation
- Abstracts: The relationship between types of innovation and organizational performance. The dynamics of the adoption of product and process innovations in organizations
- Abstracts: The Uncertain Relevance Of Newness: Organizational Learning And Knowledge Flows. Gainsharing and Organizational Learning: An Analysis of Employee Suggestions Over Time
- Abstracts: The Effect Of Individual Perceptions Of Deadlines On Team Performance. Taking Time To Integrate Temporal Research