{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,26]],"date-time":"2025-12-26T13:06:30Z","timestamp":1766754390617,"version":"3.41.2"},"reference-count":54,"publisher":"World Scientific Pub Co Pte Ltd","issue":"03","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Int. J. Innovation Technol. Management"],"published-print":{"date-parts":[[2023,5]]},"abstract":"<jats:p> Comparing companies solely based on tax incentives for R&amp;D activities can be misleading. Hence, this research aims to assess how Portuguese companies that make use of tax incentives for R&amp;D activities on an ongoing basis behave in terms of promoting and appropriating value through innovation. From an initial population of 3,156 companies, a final database with 339 Portuguese companies that made use of fiscal credits from 2013 to 2016 was analyzed. The tax incentive program targeted was the Fiscal Incentive System supporting R&amp;D in Enterprises (SIFIDE). Using the analysis of variance (one-way ANOVA), the main results suggest that, considering the internal resources, there are no statistically significant differences between the promotion and appropriation of value through innovation according to the size and age of companies. The data indicate that good management regarding the generation and implementation of innovations may occur independently of size and age of firms, in the Portuguese case. Albeit the averages of the indicators of value appropriation of the intangible (e.g. patents, trademarks, and new processes), and the efficiencies of assets and liabilities for the promotion of the intangible are different according to the level of technological intensity. These results point to the need to reevaluate the tax incentives for R&amp;D activities, since its generic nature may not meet the different innovation needs arising from the distinctive characteristics of these enterprises and their technological dynamics. Implications and future research directions are provided. <\/jats:p>","DOI":"10.1142\/s0219877023500177","type":"journal-article","created":{"date-parts":[[2022,12,30]],"date-time":"2022-12-30T00:04:46Z","timestamp":1672358686000},"source":"Crossref","is-referenced-by-count":2,"title":["The Use of Internal Resources for the Creation of Innovation: An Empirical Analysis of Portuguese Companies Benefiting From Tax Incentives for Research and Development"],"prefix":"10.1142","volume":"20","author":[{"given":"Cicero Eduardo","family":"Walter","sequence":"first","affiliation":[{"name":"Federal Institute of Education, Science and Technology of Piau\u00ed, Teresina, Brazil"}]},{"given":"Manuel","family":"Au-Yong-Oliveira","sequence":"additional","affiliation":[{"name":"GOVCOPP\u2014The Research Unit on Governance, Competitiveness and Public Policies, Department of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, Aveiro, Portugal"},{"name":"Portugal and INESC TEC\u2014Institute for Systems and Computer Engineering, Technology and Science, Porto, Portugal"}]},{"given":"Marcos","family":"Ferasso","sequence":"additional","affiliation":[{"name":"Economics and Business Sciences Department, Universidade Aut\u00f3noma de Lisboa, Lisbon, Portugal"},{"name":"Facultad de Administraci\u00f3n y Negocios, Universidad Aut\u00f3noma de Chile, Santiago, Chile"}]},{"given":"Daniel Ferreira","family":"Pol\u00f3nia","sequence":"additional","affiliation":[{"name":"GOVCOPP\u2014The Research Unit on Governance, Competitiveness and Public Policies, Department of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, Aveiro, Portugal"}]},{"given":"Cl\u00e1udia Miranda","family":"Veloso","sequence":"additional","affiliation":[{"name":"GOVCOPP\u2014The Research Unit on Governance, Competitiveness and Public Policies and Higher School of Technology and Management of Agueda, University of Aveiro, Agueda, Portugal"}]}],"member":"219","published-online":{"date-parts":[[2022,12,28]]},"reference":[{"issue":"1","key":"S0219877023500177BIB001","first-page":"105","volume":"51","author":"Acheson J.","year":"2020","journal-title":"The Economic and Social Review"},{"key":"S0219877023500177BIB002","doi-asserted-by":"crossref","first-page":"25","DOI":"10.1016\/j.technovation.2015.02.002","volume":"41","author":"Antol\u00edn-L\u00f3pez R.","year":"2015","journal-title":"Technovation"},{"key":"S0219877023500177BIB003","doi-asserted-by":"publisher","DOI":"10.1590\/S0101-41612009000300007"},{"issue":"3","key":"S0219877023500177BIB004","doi-asserted-by":"crossref","first-page":"609","DOI":"10.1590\/0101-416146360apm","volume":"46","author":"Avellar A. 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