- Tytuł:
- R&D expenditure and the role of scientists
- Autorzy:
-
Białek-Jaworska, Anna
Dobroszek, Justyna - Powiązania:
- https://bibliotekanauki.pl/articles/947628.pdf
- Data publikacji:
- 2019
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
R&D
dynamic entrepreneurship
academic entrepreneurship
innovation
scientist
family business - Opis:
- An effective knowledge-based economy requires regular cooperation between science and business. This is possible thanks to enterprises that create and implement innovations The paper focuses on the recognition of R&D expenditure. This aims to verify if firms with a scientist on their board are more likely to invest in the R&D. We conduct a tobit panel analysis of over 18,000 Polish private firms combined with data on patents and scientists employed at universities. The findings show that firms with scientists on the supervisory board are likely to invest more in R&D. However, these investment in R&D of firms with a scientist on the board are financial constraint. Their growth depends on access to finance. Therefore, institutions in Poland should support and promote cooperation between science and business, aiming for the realization of the implementation research. This approach requires updated regulations in the accounting area relating to the recognition of R&D inputs and outcomes.
- Źródło:
-
Financial Sciences. Nauki o Finansach; 2019, 24, 2; 1-16
2080-5993
2449-9811 - Pojawia się w:
- Financial Sciences. Nauki o Finansach
- Dostawca treści:
- Biblioteka Nauki
Artykuł