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Gesucht nach "Credit".
Es wurden 277 Ergebnisse gefunden.
Zeige Ergebnisse 1 bis 10 von 277.
Es wurden 277 Ergebnisse gefunden.
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Publikationen // 21.11.2024
positive treatment effects for both grants and tax credits on R&D employment, R&D employment intensity, and total R&D expenditures. R&D tax credits have a significant positive impact on the share [...] the years 2014-2020, this study investigates the joint effect of R&D grants and R&D tax credits on R&D inputs and innovation outputs. We estimate Conditional Difference-in-Difference (CDiD)
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Publikationen // 28.02.2024
firms’ R&D activities through tax credits and similar schemes. However, the evidence on whether R&D tax credits are an effective policy instrument is still limited. In the last two decades, scholars [...] R&D tax credit schemes have become important components of innovation policy in many industrialized countries. Governments are using substantial amounts of taxpayers’ money to subsidize firms’ [...] scholars focused on investigating the functionality of R&D tax credit schemes with methods of econometric treatment effects estimation. We review the recent microeconometric studies at the firm-level
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Publikationen // 19.02.2024
concerns hypothesis, we find an average increase in credit rating downgrades that is entirely driven by changes in the discretionary assessments of credit analysts rather than changes in firm fundamentals [...] When firms are forced to publicly disclose financial information, credit rating agencies are generally expected to improve their risk assessments. Theory predicts such an information quality effect but [...] but also suggests an adverse reputational concerns effect since credit analysts may become increasingly concerned about alleged rating failures. We empirically examine these predictions using a large-scale