We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

This study explores the role of disclosures in facilitating coordinated innovation between
supply chain partners. We argue that disclosures related to product development, referred to …

This study examines how pairwise directional information flows from firms searching SEC
filings of other firms influence the innovation activities of searching firms through cross …

I show that history is more informative about firms' future exposure to weather events than
forward-looking claims made by managers. This is because Form 8-K, an event-based filing …