Aghion, P. ; Reenen, J.V. ; Zingales, L. Innovation and institutional ownership. 2013 Am. Econ. Rev.. 103 277-304
Arrow, K. Economic welfare and the allocation of resources for invention. 1962 En : Nelson, R.R. The Rate and Direction of Inventive Activity: Economic and Social Factors. Princeton University Press: Princeton, NJ
Atanassov, J. ; Liu, X. Can corporate income tax cuts stimulate innovation?. 2020 J. Financ. Quant. Anal.. 55 1415-1465
- Barnes, M. ; Lynham, J. ; Kalberg, K. ; Leung, P.S. Social networks and environmental outcomes. 2016 Proc. Natl. Acad. Sci.. 113 6466-6471
Paper not yet in RePEc: Add citation now
Bebchuk, L. ; Cohen, A. ; Ferrell, A. What matters in corporate governance?. 2009 Rev. Financ. Stud.. 22 783-827
Belenzon, S. ; Berkovitz, T. Innovation in business groups. 2010 Manag. Sci.. 56 519-535
Bena, J. ; Li, K. Corporate innovations and mergers and acquisitions. 2014 J. Finance. 69 1923-1960
Bloom, N. ; Griffith, R. ; Reenen, J.V. Do R&D tax credits work? Evidence from a panel of countries 1979-1997. 2002 J. Public Econ.. 85 1-31
Bloom, N. ; Schankerman, M. ; Reenen, J.V. Identifying technology spillovers and product market rivalry. 2013 Econometrica. 81 1347-1393
Cassiman, B. ; Veugelers, R. R&D cooperation and spillovers: some empirical evidence from Belgium. 2002 Am. Econ. Rev.. 92 1169-1184
Chan, K. ; Ikenberry, D.L. ; Lee, I. ; Wang, Y. Share repurchases as a potential tool to mislead investors. 2010 J. Corp. Finance. 16 137-158
Chan, L.K.C. ; Lakonishok, J. ; Sougiannis, T. The stock market valuation of research and development expenditures. 2001 J. Finance. 56 2431-2456
Chang, H.Y. ; Liang, W. ; Wang, Y. Do institutional investors still encourage patent-based innovation after the tech bubble period?. 2019 J. Empirical Finance. 51 149-164
Chang, X. ; Fu, K. ; Low, A. ; Zhang, W. Non-executive employee stock options and corporate innovation. 2015 J. Financ. Econ.. 115 168-188
Chen, S. ; Chen, Y. ; Liang, W. ; Wang, Y. Public R&D spending and cross-sectional stock returns. 2020 Res. Policy. 49 -
Chen, S. ; Chen, Y. ; Liang, W. ; Wang, Y. R&D spillover effects and firm performance following R&D increases. 2013 J. Financ. Quant. Anal.. 48 1607-1634
Chen, S. ; Wang, Y. Financial constraints and share repurchases. 2012 J. Financ. Econ.. 105 311-331
Chen, Y. ; Yang, D. ; Lin, F. Does technological diversification matter to firm performance? The moderating role of organizational slack. 2013 J. Bus. Res.. 66 1970-1975
- Coles, J.L. ; Daniel, N.D. ; Naveen, L. Co-opted boards. 2014 Rev. Financ. Stud.. 27 1751-1796
Paper not yet in RePEc: Add citation now
- Demsetz, H. ; Villalonga, B. Ownership structure and corporate performance. 2000 J. Corp. Finance. 7 209-233
Paper not yet in RePEc: Add citation now
Desai, M. ; Dharmapala, D. Corporate tax avoidance and high-powered incentives. 2006 J. Financ. Econ.. 79 145-179
Eberhart, A.C. ; Maxwell, W.F. ; Siddique, A.R. An examination of long-term abnormal stock returns and operating performance following R&D increases. 2004 J. Finance. 59 623-650
Fama, E.F. ; French, K.R. Forecasting profitability and earnings. 2000 J. Bus.. 73 161-175
Farre-Mensa, J. ; Ljungqvist, A. Do measures of financial constraints measure financial constraints?. 2016 Rev. Financ. Stud.. 29 271-308
Fazzari, S.M. ; Hubbard, R.G. ; Petersen, B.C. Financing constraints and corporate investment. 1988 Brookings Pap. Econ. Activity. 141-195
- Finley, A.R. ; Lusch, S.J. ; Cook, K.A. The effectiveness of the R&D tax credit: evidence from the Alternative Simplified Credit. 2015 J. Am. Taxation Assoc.. 37 157-181
Paper not yet in RePEc: Add citation now
Garcia-Appendini, E. ; Montoriol-Garriga, J. Firms as liquidity providers: evidence from the 2007–2008 financial crisis. 2013 J. Financ. Econ.. 109 272-291
Gompers, P. ; Ishii, J. ; Metrick, A. Corporate governance and equity prices. 2003 Q. J. Econ.. 118 107-155
- Grigsby, M. ; Westmoreland, J.W. The research tax credit: a temporary and incremental dinosaur. 2001 Tax Notes. 93 1627-1640
Paper not yet in RePEc: Add citation now
Hall, B.H. ; Jaffe, A.B. ; Trajtenberg, M. Market value and patent citations. 2005 RAND J. Econ.. 36 16-38
Hall, B.H. ; Van Reenen, J. How effective are fiscal incentives for R&D? A review of the evidence. 2000 Res. Policy. 29 449-469
Hall, B.H., Jaffe, A.B., Trajtenberg, M., 2001. The NBER patent citation data file: lessons, insights and methodological tools. NBER Working paper 8498.
- Hall, R.E. ; Jorgenson, D.W. Tax policy and investment behavior. 1967 Am. Econ. Rev.. 57 391-414
Paper not yet in RePEc: Add citation now
- Hanlon, M. The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. 2005 Account. Rev.. 80 137-166
Paper not yet in RePEc: Add citation now
Hanlon, M. ; Heitzman, S. A review of tax research. 2010 J. Account. Econ.. 50 127-178
He, J.J. ; Tian, X. The dark side of analyst coverage: the case of innovation. 2013 J. Financ. Econ.. 109 856-878
Heckman, J.J. Sample selection bias as a specification error. 1979 Econometrica. 47 153-161
Heider, F. ; Ljungqvist, A. As certain as debt and taxes: estimating the tax sensitivity of leverage from state tax changes. 2015 J. Financ. Econ.. 118 684-712
Henderson, R. ; Cockburn, I. Scale, scope, and spillovers: the determinants of research productivity in drug discovery. 1996 RAND J. Econ.. 27 32-59
Hirshleifer, D. ; Hsu, P. ; Li, D. Innovative efficiency and stock returns. 2013 J. Financ. Econ.. 107 632-654
Hoechle, D. ; Schmid, M. ; Walter, I. ; Yermack, D. How much of the diversification discount can be explained by poor corporate governance?. 2012 J. Financ. Econ.. 103 41-60
Holmstrom, B. Agency costs and innovation. 1989 J. Econ. Behav. Organ.. 12 305-327
Hsu, P. Technological innovations and aggregate risk premiums. 2009 J. Financ. Econ.. 94 264-279
Hsu, P. ; Tian, X. ; Xu, Y. Financial development and innovation: cross-country evidence. 2014 J. Financ. Econ.. 112 116-135
Huson, M.R. ; Malatesta, P.H. ; Parrino, R. Managerial succession and firm performance. 2004 J. Financ. Econ.. 74 237-275
Jaffe, A.B. Technological opportunity and spillovers of R&D: evidence from firms’ patents, profits, and market value. 1986 Am. Econ. Rev.. 76 984-1001
Jaffe, A.B. The U.S. patent system in transition: policy innovation and the innovation process. 2000 Res. Policy. 29 531-557
Jensen, M.C. Agency costs of free cash flow, corporate finance, and takeovers. 1986 Am. Econ. Rev.. 76 323-329
Jensen, M.C. The modern industrial revolution, exit, and the failure of internal control systems. 1993 J. Finance. 48 831-880
Jenter, D. ; Lewellen, K. CEO preferences and acquisitions. 2015 J. Finance. 70 2813-2852
Kao, W. Innovation quality of firms with the research and experimentation tax credit. 2018 Rev. Quant. Financ. Account.. 51 43-78
Kaplan, S.N. ; Zingales, L. Do investment-cash flow sensitivities provide useful measures of financing constraints?. 1997 Q. J. Econ.. 112 169-215
Lam, F.E.C. ; Wei, K.J. Limits-to-arbitrage, investment frictions, and the asset growth anomaly. 2011 J.f Financ. Econ.. 102 127-149
Lang, L.H.P. ; Stulz, R.M. ; Walkling, R.A. A test of the free cash flow hypothesis: the case of bidder returns. 1991 J. Financ. Econ.. 29 315-335
- Laplante, S.K. ; Skaife, L.A. ; Swenson, L.A. ; Wangerin, D.D. Limits of tax regulation: evidence from strategic R&D classification and the R&D tax credit. 2019 J. Account. Public Policy. 38 89-105
Paper not yet in RePEc: Add citation now
Lehn, K. ; Poulsen, A. Free cash flow and stockholder gains in going private transactions. 1989 J. Finance. 44 771-787
Lerner, J. ; Sorensen, M. ; Strömberg, P. Private equity and long-run investment: the case of innovation. 2011 J. Finance. 66 445-477
- Lev, B. ; Nissim, D Taxable income, future earnings, and equity values. 2004 Account. Rev.. 79 1039-1074
Paper not yet in RePEc: Add citation now
Li, D. ; Zhang, L. Does q-theory with investment frictions explain anomalies in the cross-section of returns?. 2010 J. Financ. Econ.. 98 297-314
Liu, L.X. ; Whited, T.M. ; Zhang, L. Investment-based expected stock returns. 2009 J. Polit. Econ.. 117 1105-1139
Mansfield, E. The R&D tax credit and other technology policy issues. 1986 Am. Econ. Rev.. 76 190-194
Martin, J.D. ; Sayrak, A. Corporate diversification and shareholder value: a survey of recent literature. 2003 J. Corp. Finance. 9 37-57
Mukherjee, A. ; Singh, M. ; Žaldokas, A. Do corporate taxes hinder innovation?. 2017 J. Financ. Econ.. 124 195-221
Palia, D. ; Lichtenberg, F. Managerial ownership and firm performance: a re-examination using productivity measurement. 1999 J. Corp. Finance. 5 323-339
Peters, R.H. ; Taylor, L.A. Intangible capital and the investment-q relation. 2017 J. Financ. Econ.. 123 251-272
Png, I.P.L. Law and innovation: evidence from state trade secrets laws. 2017 Rev. Econ. Stat.. 99 167-179
Qiu, J. ; Wan, C. Technology spillovers and corporate cash holdings. 2015 J. Financ. Econ.. 115 558-573
Rajan, R. ; Servaes, H. ; Zingales, L. The cost of diversity: the diversification discount and inefficient investment. 2000 J. Finance. 55 35-80
Rao, N. Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade. 2016 J. Public Econ.. 140 1-12
- Sampson, R.C. R&D alliances and firm performance: the impact of technological diversity and alliance organization on innovation. 2007 Acad. Manag. J.. 50 364-386
Paper not yet in RePEc: Add citation now
Seru, A. Firm boundaries matter: evidence from conglomerates and R&D activity. 2014 J. Financ. Econ.. 111 381-405
Shin, H.H. ; Stulz, R.M. Are internal capital markets efficient?. 1998 Q. J. Econ.. 113 531-552
Stein, J.C. Internal capital markets and the competition for corporate resources. 1997 J. Finance. 52 111-133
Summers, L.H. ; Bosworth, B.P. ; Tobin, J. ; White, P.M. Taxation and corporate investment: a q-theory approach. 1981 Brookings Pap. Econ. Activity. 12 67-140
- Szewczyk, S.H. ; Tsetsekos, G.P. ; Zantout, Z. The valuation of corporate R&D expenditures: evidence from investment opportunities and free cash flow. 1996 Financial Manag.. 25 105-110
Paper not yet in RePEc: Add citation now
Whited, T.M. ; Wu, G. Financial constraints risk. 2006 Rev. Financ. Stud.. 19 531-559
Wilson, D.J. The in-state, out-of-state, and aggregate effects of R&D tax credits. 2009 Rev. Econ. Stat.. 91 431-436
Wu, J. ; Zhang, L. ; Zhang, X.F. The q-theory approach to understanding the accrual anomaly. 2010 J. Account. Res.. 48 177-223
Wulf, J. Influence and inefficiency in the internal capital market. 2009 J. Econ. Behav. Organ.. 72 305-321