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2022 | z. 163 | 381--396
Tytuł artykułu

Criteria for Assessing Corporate Innovativeness Based on Open Source Data

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Języki publikacji
Purpose: Due to differences in the definition of innovation and innovativeness, there are many different approaches to its evaluation and measurement. In the vast majority of cases, the proposed approaches are associated with the need to obtain data through surveys, which has its drawbacks. Design/methodology/approach: The main goal of the article is to indicate the possibility of conducting a corporate innovativeness assessment with the use of criteria / indicators based on generally available information published by enterprises, especially in their annual reports. It was achieved by comparing the criteria for assessing innovation, proposed in the literature, with the scope of generally available (open source) information disclosed by enterprises. Findings: The article presents a proposal for the use of indicators typical for a standard financial ratio analysis of enterprises in order to assess their innovativeness, as well as its extension by indicators typical for the assessment of innovativeness. Research limitations/implications: Due to the specificity of various industries, the diversity of disclosure of information about innovative activities by enterprises, or different approaches to the issue of using patent protection, the possibilities of assessing innovativeness based on the proposed indicators vary, especially in the area of result innovativeness. Practical implications: The introduction of standardized information requirements regarding innovative activities by the trading organizer (in the case of Poland it is the Warsaw Stock Exchange) would be a great help in assessing the innovativeness of enterprises, especially companies listed on the capital market. Originality/value: The proposed approach is a compromise between a full-scale assessment of enterprises' innovativeness based on popular and accepted methods in the literature, including in particular OECD methodologies, and the possibility of obtaining information from publicly available sources, including in particular periodic reports published by enterprises. The article is addressed mainly to entrepreneurs, analysts, researchers and investors interested in corporate innovativeness assessment.(original abstract)
Opis fizyczny
  • Silesian University of Technology
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