We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

We study the use and economic impact of AI technologies. We propose a new measure of
firm-level AI investments using employee resumes. Our measure reveals a stark increase in …

At the intersection of regional and innovation studies, trademark research is producing
stylized facts, methodological lessons and policy insights underlining the importance of …

Trademarks differ in breadth and can cover a wide range of categories of goods and
services. We draw on real options theory and argue that greater trademark breadth …

Prior research shows that trademarks positively relate to startups' growth and survival.
However, empirical evidence on the impact of intellectual property rights (IPRs), especially …

We use the firm's stock of trademarks and their ages to compute proxies for brand equity. We
find that firms with more brand equity have lower equity and asset volatility and higher cash …

A growing stream of research conducted in developed economies has shown that
trademarks are positively related to firms' market value. However, we have limited …

This paper examines various firm policies that highlight the potential tradeoffs associated
with hiring CEOs with hands-on innovation experience. In addition to generating more …

Corporate trademark practices play a key role in the intangible reputation-based economy
and are increasingly being scrutinized by societal stakeholders. Yet, research on the effects …

Purpose The aim of this study is to evaluate of the predictive ability of goodwill and other
intangible assets on forecasting corporate profitability. Subsequently, this study compares …