Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents
Author
Abstract
Suggested Citation
DOI: 10.1111/acfi.13267
Download full text from publisher
References listed on IDEAS
- Agrawal, Ashwini K. & Matsa, David A., 2013.
"Labor unemployment risk and corporate financing decisions,"
Journal of Financial Economics, Elsevier, vol. 108(2), pages 449-470.
- Agrawal, Ashwini K. & Matsa, David A., 2013. "Labor unemployment risk and corporate financing decisions," LSE Research Online Documents on Economics 69608, London School of Economics and Political Science, LSE Library.
- Leonid Kogan & Dimitris Papanikolaou & Amit Seru & Noah Stoffman, 2017.
"Technological Innovation, Resource Allocation, and Growth,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 132(2), pages 665-712.
- Leonid Kogan & Dimitris Papanikolaou & Amit Seru & Noah Stoffman, 2012. "Technological Innovation, Resource Allocation, and Growth," NBER Working Papers 17769, National Bureau of Economic Research, Inc.
- Tom Nicholas, 2008. "Does Innovation Cause Stock Market Runups? Evidence from the Great Crash," American Economic Review, American Economic Association, vol. 98(4), pages 1370-1396, September.
- Albert, M. B. & Avery, D. & Narin, F. & McAllister, P., 1991. "Direct validation of citation counts as indicators of industrially important patents," Research Policy, Elsevier, vol. 20(3), pages 251-259, June.
- Vinay K. Garg & Bruce A. Walters & Richard L. Priem, 2003. "Chief executive scanning emphases, environmental dynamism, and manufacturing firm performance," Strategic Management Journal, Wiley Blackwell, vol. 24(8), pages 725-744, August.
- Ra, Kyeongheum & Kim, Grace Goun, 2023. "Does litigation risk matter for managers’ asymmetric cost behavior?," Finance Research Letters, Elsevier, vol. 53(C).
- Anna Bedford & Le Ma & Nelson Ma & Kristina Vojvoda, 2021. "Patenting activity or innovative originality?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4191-4207, September.
- Kim, Jonghwan (Simon) & Ra, Kyeongheum, 2022. "Employee satisfaction and asymmetric cost behavior: Evidence from Glassdoor," Economics Letters, Elsevier, vol. 219(C).
- Dietmar Harhoff & Francis Narin & F. M. Scherer & Katrin Vopel, 1999. "Citation Frequency And The Value Of Patented Inventions," The Review of Economics and Statistics, MIT Press, vol. 81(3), pages 511-515, August.
- Jon‐Arild Johannessen & Bjørn Olsen & G.T. Lumpkin, 2001. "Innovation as newness: what is new, how new, and new to whom?," European Journal of Innovation Management, Emerald Group Publishing Limited, vol. 4(1), pages 20-31, March.
- Kim, E. Han & Lu, Yao, 2011. "CEO ownership, external governance, and risk-taking," Journal of Financial Economics, Elsevier, vol. 102(2), pages 272-292.
- Harhoff, Dietmar & Scherer, Frederic M. & Vopel, Katrin, 2003. "Citations, family size, opposition and the value of patent rights," Research Policy, Elsevier, vol. 32(8), pages 1343-1363, September.
- Itay Kama & Dan Weiss, 2013. "Do Earnings Targets and Managerial Incentives Affect Sticky Costs?," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 201-224, March.
- Mark C. Anderson & Rajiv D. Banker & Surya N. Janakiraman, 2003. "Are Selling, General, and Administrative Costs “Sticky”?," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 47-63, March.
- David Hirshleifer & Po-Hsuan Hsu & Dongmei Li, 2018.
"Innovative Originality, Profitability, and Stock Returns,"
The Review of Financial Studies, Society for Financial Studies, vol. 31(7), pages 2553-2605.
- David Hirshleifer & Po-Hsuan Hsu & Dongmei Li, 2017. "Innovative Originality, Profitability, and Stock Returns," NBER Working Papers 23432, National Bureau of Economic Research, Inc.
- Carpenter, Mark P. & Narin, Francis & Woolf, Patricia, 1981. "Citation rates to technologically important patents," World Patent Information, Elsevier, vol. 3(4), pages 160-163, October.
- Aobdia, Daniel & Cheng, Lin, 2018. "Unionization, product market competition, and strategic disclosure," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 331-357.
- Wu-Lung Li & Kenneth Zheng, 2017. "Product market competition and cost stickiness," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 283-313, August.
- Gunday, Gurhan & Ulusoy, Gunduz & Kilic, Kemal & Alpkan, Lutfihak, 2011. "Effects of innovation types on firm performance," International Journal of Production Economics, Elsevier, vol. 133(2), pages 662-676, October.
- Michael A. Hitt & R. Duane Ireland & S. Michael Camp & Donald L. Sexton, 2001. "Strategic entrepreneurship: entrepreneurial strategies for wealth creation," Strategic Management Journal, Wiley Blackwell, vol. 22(6‐7), pages 479-491, June.
- Clara Xiaoling Chen & Hai Lu & Theodore Sougiannis, 2012. "The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs," Contemporary Accounting Research, John Wiley & Sons, vol. 29(1), pages 252-282, March.
- Ramji Balakrishnan & Thomas S. Gruca, 2008. "Cost Stickiness and Core Competency: A Note," Contemporary Accounting Research, John Wiley & Sons, vol. 25(4), pages 993-1006, December.
- Mohamed Ghaly & Viet Anh Dang & Konstantinos Stathopoulos, 2017. "Cash Holdings and Labor Heterogeneity: The Role of Skilled Labor," The Review of Financial Studies, Society for Financial Studies, vol. 30(10), pages 3636-3668.
- Ziyang Li & Qianwei Ying & Yuying Chen & Xuehui Zhang, 2020. "Managerial risk appetite and asymmetry cost behavior: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4651-4692, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Naoum, Vasilios-Christos & Ntounis, Dimitrios & Papanastasopoulos, Georgios & Vlismas, Orestes, 2023. "Asymmetric cost behavior: Theory, meta-analysis, and implications," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
- Kim, Jonghwan (Simon) & Ra, Kyeongheum, 2022. "Employee satisfaction and asymmetric cost behavior: Evidence from Glassdoor," Economics Letters, Elsevier, vol. 219(C).
- Adam B. Jaffe & Gaétan de Rassenfosse, 2017.
"Patent citation data in social science research: Overview and best practices,"
Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 68(6), pages 1360-1374, June.
- Adam B. Jaffe & Gaétan de Rassenfosse, 2016. "Patent Citation Data in Social Science Research: Overview and Best Practices," NBER Working Papers 21868, National Bureau of Economic Research, Inc.
- Cristiana Cattaneo & Gaia Bassani, 2020. "Sticky costs: le determinanti e le sfide per manager e accademici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 103-126.
- Mariani, Manuel Sebastian & Medo, Matúš & Lafond, François, 2019. "Early identification of important patents: Design and validation of citation network metrics," Technological Forecasting and Social Change, Elsevier, vol. 146(C), pages 644-654.
- Ibrahim, Awad Elsayed Awad & Ali, Hesham & Aboelkheir, Heba, 2022. "Cost stickiness: A systematic literature review of 27 years of research and a future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
- Christian Riegler & Katrin Weiskirchner-Merten, 2021. "Research note: an analytical perspective on market decisions and asymmetric cost behavior," Review of Managerial Science, Springer, vol. 15(4), pages 991-1005, May.
- Tingyong Zhong & Fangcheng Sun & Haiyan Zhou & Jeoung Yul Lee, 2020. "Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms," Sustainability, MDPI, vol. 12(5), pages 1-21, March.
- Capponi, Giovanna & Martinelli, Arianna & Nuvolari, Alessandro, 2022. "Breakthrough innovations and where to find them," Research Policy, Elsevier, vol. 51(1).
- Wulung Li & Ramachandran Natarajan & Yan Zhao & Kenneth Zheng, 2021. "The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 219-243, January.
- Altuntas, Serkan & Dereli, Turkay & Kusiak, Andrew, 2015. "Analysis of patent documents with weighted association rules," Technological Forecasting and Social Change, Elsevier, vol. 92(C), pages 249-262.
- Satoshi Yasukawa & Shingo Kano, 2015. "Comparison of examiners’ forward citations in the United States and Japan with pairs of equivalent patent applications," Scientometrics, Springer;Akadémiai Kiadó, vol. 102(2), pages 1189-1205, February.
- Jungpyo Lee & So Young Sohn, 2017. "What makes the first forward citation of a patent occur earlier?," Scientometrics, Springer;Akadémiai Kiadó, vol. 113(1), pages 279-298, October.
- Xiaotao (Kelvin) Liu & Xiaoxia Liu & Colin D. Reid, 2019. "Stakeholder Orientations and Cost Management," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 486-512, March.
- Nicolas van Zeebroeck, 2011.
"The puzzle of patent value indicators,"
Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 20(1), pages 33-62.
- Nicolas van Zeebroeck, 2007. "The puzzle of patent value indicators," Working Papers CEB 07-023.RS, ULB -- Universite Libre de Bruxelles.
- Nicolas van Zeebroeck, 2011. "The Puzzle of Patent Value Indicators," ULB Institutional Repository 2013/60729, ULB -- Universite Libre de Bruxelles.
- Higham, Kyle & de Rassenfosse, Gaétan & Jaffe, Adam B., 2021.
"Patent Quality: Towards a Systematic Framework for Analysis and Measurement,"
Research Policy, Elsevier, vol. 50(4).
- Kyle W. Higham & Gaétan de Rassenfosse & Adam B. Jaffe, 2020. "Patent Quality: Towards a Systematic Framework for Analysis and Measurement," NBER Working Papers 27598, National Bureau of Economic Research, Inc.
- Higham, Kyle & de Rassenfosse, Gaetan & Jaffe, Adam B, 2020. "Patent Quality: Towards a Systematic Framework for Analysis and Measurement," SocArXiv 49qxk, Center for Open Science.
- Kyle Higham & Gaetan de Rassenfosse & Adam Jaffe, 2021. "Patent quality: Towards a Systematic Framework for Analysis and Measurement," Working Papers 14, Chair of Science, Technology, and Innovation Policy.
- Hur, Wonchang & Oh, Junbyoung, 2021. "A man is known by the company he keeps?: A structural relationship between backward citation and forward citation of patents," Research Policy, Elsevier, vol. 50(1).
- Kerstin Lopatta & Thomas Kaspereit & Laura‐Maria Gastone, 2020. "Managerial style in cost asymmetry and shareholder value," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(5), pages 800-826, July.
- Jeon, Heung-Jae, 2024. "CEO narcissism and asymmetric cost behavior," The North American Journal of Economics and Finance, Elsevier, vol. 70(C).
- Li, Tongxia & Lu, Chun & Chen, Zhihua, 2023. "The unintended consequence of collateral-based financing: Evidence from corporate cost behavior," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:64:y:2024:i:4:p:3685-3711. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.