Essays on accounting issues related to technology transactions / Jessica Kim-Gina.

Format:

Book

Manuscript

Thesis/Dissertation

Author/Creator:

Kim-Gina, Jessica, author.

Contributor:

Bushee, Brian, degree supervisor.

Ittner, Christopher, 1960- degree supervisor.

Guay, Wayne, degree committee member.

Lambert, Richard, degree committee member.

University of Pennsylvania. Department of Accounting, degree granting institution.

Language:

English

Subjects (All):

Penn dissertations--Accounting.

Accounting--Penn dissertations.

Local Subjects:

Penn dissertations--Accounting.

Accounting--Penn dissertations.

Physical Description:

xiii, 153 leaves : illustrations ; 29 cm

Production:

[Philadelphia, Pennsylvania] : University of Pennsylvania, 2018.

Summary:

This thesis investigates accounting issues related to intangibles in inter-firm contracting and information-sharing settings. In contracting over intellectual properties (e.g., patents), accounting-based payments are commonly used to mitigate valuation and incentive problems (Kamien, 1992), and in turn, create misreporting problems between contracting parties. In the first essay, I investigate how such misreporting risk affects the design of contract audit terms. In the second essay, co-authored with Jennifer Blouin, I use technology licensing agreements as a setting to document the presence of implicit taxes in large-sample inter-firm contracts. In the third essay, co-authored with Brian Bushee and Thomas Keusch, I focus on information sharing among competitors in the technology sector and potential proprietary benefits of voluntary disclosure. In particular, we investigate the implication of "co-opetition" (i.e., cooperation among competitors) on managers' ability to predict future performance.

Notes:

Ph. D. University of Pennsylvania 2018.

Department: Accounting.

Supervisors: Brian Bushee; Christopher Ittner.

Includes bibliographical references.

OCLC:

1312243778