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Keywords: R&D disclosure
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Journal Articles
The Accounting Review (2024) 99 (6): 351–388.
Published: 01 November 2024
... information sharing to reach consensus, and (2) competition for standard implementation to obtain standard-essential patents, which create incentives for firms to deviate from the expected level of information sharing. We document a decrease in 10-K narrative R&D disclosures, more generic 10-K narrative R...