Essays On Accounting Issues Related To Technology Transactions

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Degree type
Doctor of Philosophy (PhD)
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Accounting
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contract audit
coopetition
implicit tax
patent licensing
standard setting organization
technology licensing
Accounting
Economics
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2018-09-28T20:18:00-07:00
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Abstract

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.

Advisor
Brian Bushee
Christopher Ittner
Date of degree
2018-01-01
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