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Keywords: innovation
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Journal Articles
The Accounting Review 1–24.
Published: 30 April 2024
...Yen-Cheng Chang; Kevin Tseng; Tzu-Wen Yu ABSTRACT Access to firms’ innovation outputs determines the extent of knowledge spillover that poses risk to innovation appropriability. We provide plausibly causal evidence that processing costs of financial disclosures, which inform users of the economic...
Journal Articles
The Accounting Review (2023) 98 (4): 435–456.
Published: 01 July 2023
... performance measurement systems (PMSs) reduces surrogation propensity in the context of product innovation and whether this effect varies depending on environmental dynamism. We conduct a 2 × 2 experiment and find that PMS flexibility significantly lowers managers' surrogation propensity when the business...
Journal Articles
The Accounting Review (2021) 96 (5): 291–315.
Published: 01 September 2021
...Stephen A. Glaeser; Wayne R. Landsman ABSTRACT 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 innovation to deter product market competitors. Consistent...
Journal Articles