MétaCan
Menu
Back to cohort
Record W3118633536 · doi:10.5267/j.ac.2020.12.014

Board characteristics, ownership structures and firm R&D intensity

2021· article· en· W3118633536 on OpenAlexvenueno aff
Te-Kuang Chou, Lee-Anne Johennesse

Bibliographic record

VenueAccounting · 2021
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsnot available
FundersStrong
KeywordsExtant taxonCorporate governanceArgument (complex analysis)AccountingStock exchangeBusinessR&D intensityEmpirical evidenceIndependence (probability theory)EconomicsFinanceManagement

Abstract

fetched live from OpenAlex

This study explores the impact of board characteristics and ownership structures on the strategic decisions taken for R&D investment. The study employs a sample comprising 1736 firm-year observations of 434 technological firms listed on the Taiwanese Stock Exchange (TWSE) between 2014 and 2017. Contrary to extant research, the findings reveal that board independence plays a crucial role relative to R&D intensity, as strong evidence reflects a positive and significant relationship thereon. Moreover, the empirical results demonstrate negative and significant relationships between CEO Duality, Board size (in big companies), Executive & Manager, Board of Directors and Top Blockholders; ownership structures, and firm R&D intensity. Interestingly, the ownership structure results emerging from this Taiwanese contextual study support, and are consistent with the predictions of the ‘entrenchment argument’ and are counter to the ‘convergence of interest’ argument. The findings emerging from this research provide an opportunity for further discussion and analysis regarding corporate governance principles and regulations. Firms seeking to optimize their R&D policy imperatives may benefit from such a study.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.182
Threshold uncertainty score0.666

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.026
GPT teacher head0.217
Teacher spread0.191 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations13
Published2021
Admission routes1
Has abstractyes

Explore more

Same venueAccountingSame topicCorporate Finance and GovernanceFrench-language works237,207