By Cheng Few Lee
"Advances in Quantitative research of Finance and Accounting, New sequence" (AQAFANS) is a continuation (with new positive factors) of the equally titled ebook sequence that was once formerly released via JAI Press from 1991. AQAFANS is an annual book designed to disseminate advancements within the quantitative research of finance and accounting. it's a discussion board for statistical and quantitative analyses of concerns in finance and accounting, in addition to purposes of quantitative how to difficulties in monetary administration, monetary accounting and enterprise administration. the target is to advertise interplay among educational study in finance and accounting, utilized examine within the monetary group, and the accounting occupation.
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Additional resources for Advances in Quantitative Analysis of Finance and Accounting: New Series (Advances in Quantitative Analysis of Finance and Accounting, Vol. 1)
Jovanovic and MacDonald (1994) suggest that innovations and imitations tend to be substitutes. A ﬁrm may beneﬁt from its competitors’ research efforts because extensive spillovers of knowledge facilitate intellectual exchanges between research teams (Spence, 1984; Reinganum, 1989; Cockburn and Henderson, 1994). The disclosure of Value-Relevance of Knowledge Spillovers 19 new technologies in patents also allows competitors to lower the costs of research by “working around” past patents [see Nadiri (1993) for a detailed discussion].
In other words, intraindustry spillovers coming from other ﬁrms conducting similar (or even competing) research inside the industry are valued higher by investors than those coming from ﬁrms outside the industry. 741). 28 Michael K. Fung because intraindustry spillovers are presumably more direct and visible to investors than interindustry spillovers. The insigniﬁcance of internal spillovers is also interesting, since it implies that “self-learning” or the development of stand-alone technologies is not an effective way to attract investors in high-tech industries.
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