Open innovation: how intangibles matter
by Emilia Lamberti; Francesca Michelino; Antonello Cammarano; Mauro Caputo
International Journal of Strategic Change Management (IJSCM), Vol. 6, No. 2, 2015

Abstract: The purpose of this study is to examine the composition of companies' intangibles portfolio and relate it to the degree of openness of their innovation processes, assessed after an accounting perspective. The analysis is performed on a sample of 234 world top research and development (R&D) spending firms in the bio-pharmaceutical and technology hardware and equipment industries for the period 2010-2012, for a total of 702 consolidated annual reports examined. Results show that the intangibles portfolio of open companies contains mainly R&D and patents. Conversely, firms registering a significant amount of goodwill on balance sheet are less open in their innovation processes.

Online publication date: Tue, 15-Mar-2016

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