Technological peer pressure and product disclosure
We introduce a firm-specific measure of the technological aspect of competition—
technological peer pressure—and examine firm-initiated product development-related press …
technological peer pressure—and examine firm-initiated product development-related press …
Deterrent disclosure
SA Glaeser, WR Landsman - The Accounting Review, 2021 - publications.aaahq.org
We examine how product market competition affects the disclosure of innovation. Theory
posits that product market competition can cause firms to increase their disclosure of …
posits that product market competition can cause firms to increase their disclosure of …
Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings
X Fei - Journal of Corporate Finance, 2022 - Elsevier
This study explores how redacting proprietary information from public filings is related to
analyst following and the properties of analysts' earnings forecasts. Using hand-collected …
analyst following and the properties of analysts' earnings forecasts. Using hand-collected …
The impact of the leahy-smith america invents act on firms' r&d disclosure
The Leahy-Smith America Invents Act of 2011 (AIA) fundamentally changed the US public
patent system. This study examines whether and how the enactment of the AIA affects …
patent system. This study examines whether and how the enactment of the AIA affects …
[HTML][HTML] Advertising rivalry and discretionary disclosure
C Liang - Journal of Accounting and Economics, 2024 - Elsevier
Advertising is a critical competitive tool that shapes interactions among firms in the product
market. Using third-party tracked data on advertising outlet costs, I find that a nontrivial …
market. Using third-party tracked data on advertising outlet costs, I find that a nontrivial …
[图书][B] Speech is silver, but silence is golden: Information suppression and the promotion of innovation
An innovation is difficult to finance as mere disclosure reduces its value. We study strategic
non-disclosure in a novel setting of mandatory disclosures of IP licensing agreements made …
non-disclosure in a novel setting of mandatory disclosures of IP licensing agreements made …
[PDF][PDF] New Entry Threats and Information Disclosure: Evidence from the US IT Industry
We examine whether the threats of new entry emerging from the entrepreneurial space
influence incumbents' information disclosure behavior in the fast-moving information …
influence incumbents' information disclosure behavior in the fast-moving information …
Technology spillovers, information externality, and stock price crash risk
Technology spillovers are shown to have important implications on firms' market valuation
and innovation activities. Building on this literature, we show that value-relevant information …
and innovation activities. Building on this literature, we show that value-relevant information …
R&D Spillovers and Firm Value: The Absorptive Capacity Channel
J Yoon - Available at SSRN 4283921, 2022 - papers.ssrn.com
This paper examines the channel through which innovation fosters growth. It focuses on the
firm-level ability to utilize existing external knowledge: absorptive capacity (AC). This paper …
firm-level ability to utilize existing external knowledge: absorptive capacity (AC). This paper …
Two Essays on R&D Spillovers and Absorptive Capacity
J Yoon - 2021 - search.proquest.com
Research and development (R&D) is a growing part of corporate investment as is its
importance in the valuation of firms. R&D is based on intangible ideas that may not be fully …
importance in the valuation of firms. R&D is based on intangible ideas that may not be fully …