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This study addresses one of the most basic research questions investigated in the Open Innovation (OI) literature: how open are firms? This question has remained partially unanswered given the challenges encountered by empirical research in assessing the relevance of specific OI practices within the OI model, as well as the types of activities perceived by managers as OI benefits or concerns. To provide an answer to this question, we suggest a framework using Item Response Theory to improve over current measures of firms' openness and test it on a sample of 383 technology‐based SMEs. Our theoretical model conceives openness as an instance of how firms make decisions regarding the adoption of different OI practices based on their evaluation of OI benefits and concerns. Focusing on the relationship between firm‐level differences in terms of openness and the types of OI practices adopted by these firms, we show that significantly different levels of ‘OI maturity’ are required to broaden the scope of external partnerships and to shift from non‐pecuniary OI modes (relation‐based approaches) toward pecuniary (transaction‐based) practices. Our results have relevant implications for the OI literature and provide new managerial insight into OI adoption. 相似文献
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Jiao Li Duccio Gamannossi degl'Innocenti Matthew D. Rablen 《The Scandinavian journal of economics》2023,125(3):753-788
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the income distribution, with significant implications for tax revenue. We examine the consequences for the structure of income tax, and for tax authority anti-avoidance efforts, of tax avoidance of this type. In a model that allows for both demand- and supply-side considerations, we find that: there is an endogenous threshold income below which taxpayers do not avoid, and above which they avoid maximally; the per-dollar price of tax avoidance is decreasing in income under progressive taxation; endogenous adjustments in the price of avoidance make supply less responsive to anti-avoidance activity than thought previously; and avoidance may drive a non-monotone relationship between tax rates and tax revenue. These findings suggest that new approaches to anti-avoidance, beyond legal enforcement, might be needed. 相似文献
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Alessandro Carretta Vincenzo Farina Duccio Martelli Franco Fiordelisi Paola Schwizer 《European Financial Management》2011,17(1):100-119
Stock market prices reflect information regarding firms’ business environments, operations and, in general, their fundamentals. Recently, various studies have analysed the link between news coverage and stock prices but no evidence exists on how channels and ways of communication of information affect investors’ behaviour. We analyses these aspects focussing on a large sample of corporate governance news published between 2003 and 2007 in ‘Il Sole 24 Ore’, Italy's major financial newspaper. We show that before news is made public investors are only able to assess the type of corporate governance event underlying it. After publication, investors are influenced by the content (positive or negative) and the tone of communication (strong or weak) of the news. 相似文献
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